Start with the net figure
Owners often negotiate on the headline price and only later discover how much tax, fees and debt repayment reduce it. Work backwards from the amount you need to walk away with, and involve a tax adviser before , not after.
Capital Gains Tax: the current rates
Most owners selling shares in a trading company pay Capital Gains Tax (CGT) on the gain: the sale price less what they originally paid for the shares and allowable costs. For the 2026/27 tax year the rates for individuals are:
| Description | Rate |
|---|---|
| Gains within your basic-rate Income Tax band | 18% |
| Gains above the basic-rate band | 24% |
| Gains qualifying for Business Asset Disposal Relief | 18% |
| Annual exempt amount | £3,000 |
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