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Tax reliefUKReviewed October 2026
A UK Capital Gains Tax relief for outside investors who subscribe for new shares in an unlisted trading company and hold them for at least three years, up to a lifetime limit of £1 million of gains.
It follows the same rate path as BADR, 14% from April 2025 and 18% from April 2026, and its lifetime limit was cut from £10 million to £1 million for disposals from 30 October 2024.
A definition of an established legal or tax concept for general information. It is not advice on any individual situation.
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