Insights

Sector-specific tax and accounting analysis

Practical writing on the tax, VAT, MTD, rating and compliance questions that come up on short-term let and holiday let portfolios — with the primary sources cited, and dated so you can see when we wrote it.

All Tax VAT Compliance Wales Scotland

Showing posts tagged BADRClear

20 June 2026·8 min read

Selling a former FHL: CGT and the remaining reliefs

The FHL abolition closed the FHL route into Business Asset Disposal Relief on holiday-let sales, subject to a three-year post-cessation transitional window. BADR itself is now at 18%. Standard residential-property CGT is 18% within the basic-rate band and 24% above. This piece works through the calculation and the remaining relief options.

#CGT #FHL #Disposal #BADR