Entrepreneurs’ Relief (ER) was introduced for gains made after 5 April 2008, and replaced the old “Taper Relief” as applied to qualifying business assets. The 2020 Budget contained provisions for it to be renamed as “Business Asset Disposal Relief” (“BADR”). The new BADR is essentially the old ER but with a reduced lifetime allowance.   Under ER, there was a … Continue reading Entrepreneurs’ Relief is Now “Business Asset Disposal Relief”