Business Asset Disposal Relief

Business Asset Disposal Relief

The changes to Business Asset Disposal Relief (BADR) announced in the Budget will reduce the rewards for those who take the risk of setting up a new business and driving its success.

Inheritance Tax and Business Property Relief

Inheritance Tax and Business Property Relief

How will the changes to Business Property Relief affect your Inheritance Tax bill? If you hold shares in your trading company or an interest in a partnership or sole trader, from 6 April 2026 you are likely to pay 20% inheritance tax on the value of your holding or interest above £1m. Why? Because of the changes to Business Property Relief announced in the Autumn Budget.

Business separation demerger

Business separation demerger

Richard Coombs, tax partner at Bates Weston looks at selling part of a business and considers whether a business separation demerger is the answer.

Labour’s tax plans

Labour’s tax plans

What do we know about the Government’s tax plans to date and what can we expect in the near future?