Insights

Why gifting business shares early could save you significant Inheritance Tax liabilities

For many owner-managed businesses, succession planning is often left until later than it should be which is fairly understandable. When the business remains profitable and the owner continues to play an active role, conversations about retirement, ownership transition and Inheritance Tax (IHT) can feel slightly premature. However, some of the most effective succession planning opportunities […]

By Scott Patrick
November 11th 2026

Will the evolving BADR/ Entrepreneur’s Relief landscape discourage risk-taking in the private sector?

Let’s look at a higher-rate paying founder with a full Lifetime Limit and no other gains/ losses, who invested £1 million in a new company, subsequently sold the shares for £5m,  with disposal dates in 2018/19 or later tax years (including 2027/28 using the lower LL announced at last month’s Budget). A £1 million investment […]

By Ivan Houston
November 4th 2026

Our membership of MGI Worldwide and why it matters to our clients

When most people think about accountancy, they think local, small firms that work with SMEs in their immediate vicinity. On the positive side, they think about their trusted adviser who knows their business, understands the local market and is only a phone call away when they need support. Those things remain incredibly important. However, the […]

By Ryan Allan
October 29th 2026