Business Asset Disposal Relief (BADR) reduces the CGT rate on qualifying business disposals up to a lifetime limit for sellers who meet the qualifying conditions, broadly owning at least 5% of the company and being an officer or employee for at least two years. The qualifying conditions need to be met at the time of disposal and there are circumstances where BADR can be inadvertently lost. We check BADR eligibility as a standard part of pre-sale planning. For current BADR rates visit gov.uk/entrepreneurs-relief.