Capital Gains Tax: Key Updates for UK Business Owners in 2026

Capital Gains Tax | Business At

February 09, 20262 min read

Capital gains tax is increasing to 18% for business asset disposals from 6 April 2026, a critical update for UK business owners planning asset sales or exits.

This article covers the key changes, common errors to avoid, and available reliefs to help you navigate the new tax year effectively.

Rate Increases Effective April 2026

Rate Increases Effective April 2026

From 6 April 2026, capital gains tax for business asset disposals rises to 18%, up from previous rates.

This change affects sole traders, partnerships, and limited companies selling assets like property or business interests.

Common Capital Gains Tax Errors to Avoid

Common Capital Gains Tax Errors to Avoid

Business owners often miscalculate gains or overlook tax reliefs, leading to penalties from HMRC.

Accurate record-keeping and professional advice can prevent these costly mistakes.

Changes to Business Asset Disposal Relief

Changes to Business Asset Disposal Relief

Business Asset Disposal Relief, previously known as Entrepreneurs' Relief, sees its rate increase to 18% from April 2026.

This relief can reduce capital gains tax on qualifying business asset sales, but planning is essential.

SEIS Reliefs and Capital Gains Tax Exemptions

SEIS Reliefs and Capital Gains Tax Exemptions

SEIS reliefs offer capital gains tax exemptions up to £200,000 for investments in qualifying startups.

This can be a valuable tool for business owners looking to invest while minimizing tax liability.

Planning for Capital Gains Tax in the New Tax Year

Planning for Capital Gains Tax in the New Tax Year

HMRC capital gains tax reforms in 2026 require business owners to update their tax planning strategies.

Early preparation can help avoid last-minute issues and ensure smooth compliance with changes.

Ready to Optimize Your Capital Gains Tax Strategy?

Capital gains tax changes in 2026 can impact your business decisions. Our team at Business At provides personalized advice to help you navigate these updates.

Book a free consultation to discuss your asset sales and tax planning needs.

Book Your Free Consultation

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