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In this episode of Study For Tax in your Coffee Break, I’m revisiting retirement relief and marginal relief with an updated explanation for 2026. This is an area that causes a lot of confusion for students, particularly when it comes to disposal proceeds limits and how the rules differ depending on whether a business is transferred to a child or to a third party.

We walk through the key retirement relief thresholds, including the €10 million and €3 million limits for transfers to children, and the much lower limits that apply to third-party disposals. I also explain why marginal relief only applies in very specific circumstances, how the calculation works in practice, and why entrepreneur relief has made marginal relief less common in real-life scenarios.

If retirement relief has ever felt confusing, this episode breaks it down step-by-step in a practical and exam-focused way.

Main Topics Covered in this Episode:

1. What retirement relief is and when it applies
2. Transfers to children versus third parties
3. Disposal proceeds limits for 2026
4. The €10 million and €3 million thresholds & the €750,000 and €500,000 third-party limits
5. Why failing one condition disqualifies retirement relief
6. How marginal relief is calculated

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.

To improve your study for the ACCA ATX Exams this year, head to Paula Byrne's website to purchase the Tax Conditions - the Spoken Word for audio-based revision (updated for 2026).

Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to https://www.mbpod.com/.

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