Starting from 6 April 2025, the Capital Gains Tax (CGT) rate for gains qualifying under Business Asset Disposal Relief (BADR) and Investors’ Relief increases from 10% to 14%, with a planned further rise to 18% in April 2026. This change significantly impacts business owners, investors, and entrepreneurs planning disposals of qualifying assets. Understanding the implications and strategic responses to this revised 14% CGT rate is essential for optimizing tax liabilities and investment outcomes.