Private Use Costs:
Unincorporated businesses and landlords must review how they apportion their expenditure to account for any private use.
Pre-Trading Cost for Business Asset Disposal relief (BADR)
Capital gains tax (CGT) relief for individual business owners. The CGT rate of 14% (for 2025/26) on chargeable gains from qualifying business disposals, subject to a lifetime limit of £1m. The BADR CGT rate increases to 17% for disposals from 2026/27.
