Why Succession Is Becoming a Defining Issue for UK Industrial Businesses

By INFRANOVA Capital · October 2026

Business Asset Disposal Relief rose to 18% from 6 April 2026, up from 14% in 2025 and 10% before that, while the £1m lifetime limit is unchanged. Owners now keep less of every pound on exit, and timing matters more.

Private-sector research estimates that around 1.9 million UK companies have an average director age of 50 or over, yet only around 9% have succession fully built into their strategy.

For founders, starting early widens the options available and helps protect the value they have built — whether the eventual route is a family transition, a management buyout or a sale to a new owner.

Sources: HMRC Business Asset Disposal Relief rates (via ByteStart); ExitRadar/ThinCats 2026.

For information only. Not investment, tax or legal advice.