Do you sell your business and take the money in one go, or leave the value in the company and draw it out over years? With Business Asset Disposal Relief now largely eroded, that question has changed.In this episode, Tracey Metcalfe is joined by Scott Harris, a director at Green & Co, to talk through how profit extraction today shapes what you keep when you eventually sell.In this episode, we cover: - The usual ways directors take money out: salary, dividends, pensions and benefits in kind - Why basic rate band planning still matters, even with a sale on the horizon - What has happened to Business Asset Disposal Relief, formerly Entrepreneurs' Relief - How the current capital gains tax rates compare with income tax rates - Why the cash you hope to extract may not even be sitting in the company yet - The risks of leaving the decision until later, from tax changes to life changes - The ongoing accountancy costs of keeping a structure alive to drip feed cash - Why the plan should start with your life goals, not with the tax rulesChapters00:00 Sell Now or Later 00:24 Profit Extraction Basics 01:42 Lifestyle and Future Sale 04:03 Tax Changes and BADR 05:59 CGT vs Income Planning 07:51 Risks of Waiting 10:47 Review Plans Regularly 12:09 Final Takeaways 13:30 Wrap Up and Next StepsAbout the podcast The Profit Playbook is the cash flow podcast for small businesses, from Green & Co Accountants and Tax Advisors in Cwmbran, South Wales. Hosted by Scott Harris and Tracey Metcalfe, each episode gives you one practical play you can use in your own business. Expert conversations, real-world solutions, no fluff.Listen everywhere Apple Podcasts: https://podcasts.apple.com/us/podcast/profit-playbook/id1821141053 Spotify: https://open.spotify.com/show/431jvHtCacsU522louG7U7 Amazon Music: https://music.amazon.co.uk/podcasts/24bd4eee-c20f-4261-b691-a5b872d6589b/profit-playbookWork with us https://www.greenandco.com Get in touch: https://www.greenandco.com/contact-us/Follow us Facebook: https://www.facebook.com/GreenandCoAccountants LinkedIn: https://www.linkedin.com/company/green-and-co/ TikTok: https://www.tiktok.com/@greenandcoofficial#ProfitPlaybook #SmallBusinessUK #SellingYourBusiness #CapitalGainsTax #ProfitExtraction #ExitStrategy #BusinessOwner #Accountants