The Reliance

Tuesday 10 November 2026 UK Edition
Buying & Selling

Budget halves the Business Asset Disposal Relief limit: what practice sellers should and shouldn’t take from it

From 6 April 2027 the lifetime cap on the 18% rate falls from £1m to £500,000. The government says three-quarters of claimants are unaffected, while dental advisers warn of larger…

The Guides

All guides →

Evergreen, primary-sourced reference for the person carrying the risk. Updated as our reporting develops.

  • Dental practice compliance

    CQC registration and inspection, GDC obligations, waste, radiography and the annual cycle a practice has to keep.

  • Buying & selling a practice

    Valuation, due diligence, deal structure and goodwill — and an honest account of which numbers in this market are marketing.

  • Dental practice management

    Skill mix and scope of practice, recruitment and retention, and pay benchmarked against published scales rather than agency guides.

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