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Timing Your Disposals and Elections for Capital Gains Tax

  • Written by Katie
  • March 7, 2025
  • Business News, Tax News

Changes to Capital Gains Tax (CGT) rates in 2024 mean that timing your disposals correctly is more important than ever.

From 30 October 2024, the main CGT rates increased to 18% and 24%. Additionally, the rate of CGT on Business Asset Disposal Relief (BADR) gains will rise:

  • From 10% to 14% on 6 April 2025
  • Then to 18% from 6 April 2026

Getting the timing wrong on BADR-qualifying disposals could mean paying significantly more tax.

Key Considerations

  • Disposal Date Matters: For CGT purposes, the relevant date is when an unconditional contract is entered into, not when the sale completes.
  • New Anti-Avoidance Rules: You can no longer use unconditional contracts to secure lower CGT rates artificially. Similarly, share exchanges and reorganisations can no longer use elections to lock in previous CGT rates.

If you’re planning a BADR-qualifying disposal, it’s crucial to get advice early. Speak to A&C Chartered Accountants today to ensure you’re making the most tax-efficient decisions.

Need more information?

At A&C Chartered Accountants, we’re not just accountants; we’re your partners in success. Based in Manchester, our experienced team handles everything from managing limited company and sole trader accounts to expertly navigating tax returns. Beyond financials, we play a crucial role in driving your business’s growth, strategically steering it towards success with confidence and clarity.

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