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- If youre a small business owner, either as a limited company or as a sole trader, and you decided to either sell or close your business down, then you can avoid a docHub amount of Capital Gains Tax by applying for BADR, that is Business Asset Disposal Relief which used to be known as Entrepreneurs Relief. In this video, we will cover are you refresher on the basics of Capital Gains Tax, what exactly is BADR, that is Business Asset Disposal Relief, who and what qualifies for BADR, and finding how much tax can you save with BADR? (gentle music) So before we get into what Business Asset Disposal Relief is and how we can avoid a docHub amount of tax with it, its worth having a refresher on the basics of Capital Gains Tax so you can get some context and when I use the word avoid it refers to saving a docHub amount of tax and I will show you with a common example, how you can potentially reduce your tax bill by around 74%. As the name suggests, Capital Gains Tax is a tax