Autumn Budget 2026: What the latest rumours mean for you and your business
With the Budget approaching, the difficult part is not finding predictions. It is deciding which developments deserve attention and which headlines should not drive a financial decision. Chancellor John Healey is due to deliver the Budget on Wednesday 28 October. For individuals, business owners and families planning succession, our view is straightforward: understand your exposure, […]
Holding Company Structures: Why They Can Be Valuable for Growing Businesses
Many businesses start with one company carrying on the trade, employing staff, owning assets and accumulating profits. As the business grows, that simple structure can become restrictive. A holding company can create greater flexibility for reinvestment, acquisitions, risk separation, succession and future sales. Moving profits away from the trading company A successful trading company may […]
Family Business Succession: Why Good Governance Matters as Much as Tax Planning
Succession planning is often framed as a simple question: who should inherit or receive the shares? For a family business, that is only part of the problem. The next questions are who will control the company, how important decisions will be made and what happens when different family members want different things. Ownership and control […]
Alphabet Shares: When They Can Be Useful and Where Businesses Need to Be Careful
Alphabet shares are different classes of shares — commonly A, B, C and so on — with rights set out in the company’s articles. They can provide useful flexibility over voting, dividends and capital, but can also create tax risk if they are mainly used to redirect income between family members. When alphabet shares can […]
Substantial Shareholdings Exemption: Why Your Group Structure Can Matter When Selling a Business
When a company sells a subsidiary, the Substantial Shareholdings Exemption (SSE) can, where the conditions are met, exempt the gain from Corporation Tax. For owners building a group with a future sale in mind, this can be extremely valuable — but the history of the group matters. When can SSE apply? The shares must have […]
EMI Options vs Growth Shares: Which Is Right for Your Business?
As a business grows, keeping key employees motivated and aligned with its long-term success becomes increasingly important. Salary and bonuses can help, but many businesses also want key people to share in the value they help create. Two common approaches are Enterprise Management Incentive (EMI) options and growth shares. How EMI options work An EMI […]