20 June 2026·8 min read
Capital Gains Tax on STL Disposal After FHL Abolition: The Number Every Operator Considering Exit Now Needs to Model
The abolition of the FHL regime removed the 10% Business Asset Disposal Relief route on holiday let sales. From April 2026 BADR itself rises from 14% to 18%, and residential-property CGT sits at 24% for higher-rate taxpayers. For a portfolio exit the differences are five and six figures.