Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether her Department has made an estimate of the number of individuals who intend to leave the UK following the ending of Business Asset Disposal Relief.

No estimate of the number of individuals who would leave the UK if Business Asset Disposal Relief (BADR) were to be abolished has been made.

The government recognises the important role that small businesses and entrepreneurs will play in boosting Britain’s growth. That’s why BADR has been maintained with a generous lifetime limit of £1 million, and BADR rates increases have been phased in over 18 months to give business owners time to adjust.

You can find statistics on the number of claimants, amounts of qualifying gains and tax charged at the BADR rate in table 4 of the Capital Gains Tax accredited official statistics.

Capital Gains Tax statistics - GOV.UK

You can also find an estimate for the cost of BADR in the cost of non-structural tax reliefs statistics:

Tax relief statistics - GOV.UK