Turnover Isn’t the Same as Wealth
Ask any business owner how their business is doing, and most will quote you a turnover figure — the total amount of money that came…
read moreAsk any business owner how their business is doing, and most will quote you a turnover figure — the total amount of money that came…
read moreDeferred Consideration and Earn-Outs: Where Most of the Risk in a Sale Actually Sits Very few sales of owner-managed businesses complete on an all-cash, pay-on-day-one…
read moreBusiness Asset Disposal Relief (BADR) — still widely known by its old name, Entrepreneurs’ Relief — cuts the rate of Capital Gains Tax on a…
read moreBecoming Non-UK Resident Before a Sale: Why Temporary Non-Residence Rarely Works As Planned It’s a piece of tax folklore that refuses to die: sell the…
read moreIncorporation Relief and the Substantial Shareholding Exemption: Structuring Ahead of a Sale Two reliefs quietly do most of the work in getting a group structure…
read moreEmployee Ownership Trusts After the Autumn 2025 Budget: What the 50% Rule Actually Changes An Employee Ownership Trust (EOT) lets a controlling shareholder sell their…
read moreCorporation Tax, Distributable Reserves and Dividend Extraction Ahead of a Sale Before a business can be sold, its numbers need to withstand scrutiny. Few areas…
read moreBusiness and Agricultural Property Relief: Adapting to the £2.5 Million Cap For many family trading businesses, the most consequential tax change of the last two…
read moreGift Hold-Over Relief and Trusts: Passing Shares to the Next Generation Without a Dry Tax Charge Not every transfer of a business is a sale.…
read moreManagement Buyouts: NewCo Structuring and the Loan-to-Participator Trap A management buyout (MBO) is, mechanically, a sale like any other — existing management buys the company…
read moreH&Hendricks LLP is a Limited Liability Partnership registered in England and Wales under number OC428528. A list of members names is open to inspection at our registered office at Unit 3, Office A, 1st Floor, 6-7 St Mary At Hill, London EC3R 8EE. H&Hendricks is a regulated member firm of the Institute of Chartered Accountants in England and Wales.
© H&Hendricks LLP 2026. All rights reserved.
H&Hendricks LLP is a Limited Liability Partnership registered in England and Wales under number OC428528. A list of members names is open to inspection at our registered office at Unit 3, Office A, 1st Floor, 6-7 St Mary At Hill, London EC3R 8EE. H&Hendricks is a regulated member firm of the Institute of Chartered Accountants in England and Wales.
© H&Hendricks LLP 2026. All rights reserved.
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