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Turnover Isn’t the Same as Wealth 2048 1365 H&Hendricks

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…

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Deferred Consideration & Earn-Outs: Tax Guide 2560 1707 H&Hendricks

Deferred Consideration & Earn-Outs: Tax Guide

Deferred 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…

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Business Asset Disposal Relief 2026: Why the Rate Now Matters as Much as the Relief Itself 2560 1707 H&Hendricks

Business Asset Disposal Relief 2026: Why the Rate Now Matters as Much as the Relief Itself

Business Asset Disposal Relief (BADR) — still widely known by its old name, Entrepreneurs’ Relief — cuts the rate of Capital Gains Tax on a…

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Temporary Non-Residence & CGT: Moving Abroad Myth 2560 1707 H&Hendricks

Temporary Non-Residence & CGT: Moving Abroad Myth

Becoming 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…

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Tax
Incorporation Relief & SSE: Structuring for Sale 2560 1717 H&Hendricks

Incorporation Relief & SSE: Structuring for Sale

Incorporation Relief and the Substantial Shareholding Exemption: Structuring Ahead of a Sale Two reliefs quietly do most of the work in getting a group structure…

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Employee Ownership Trusts: 2026 CGT Relief Rules 2560 1429 H&Hendricks

Employee Ownership Trusts: 2026 CGT Relief Rules

Employee Ownership Trusts After the Autumn 2025 Budget: What the 50% Rule Actually Changes An Employee Ownership Trust (EOT) lets a controlling shareholder sell their…

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Distributable Reserves & Dividends Before a Sale 2560 1707 H&Hendricks

Distributable Reserves & Dividends Before a Sale

Corporation Tax, Distributable Reserves and Dividend Extraction Ahead of a Sale Before a business can be sold, its numbers need to withstand scrutiny. Few areas…

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Tax Relief Blocks
Business & Agricultural Property Relief: 2026 Cap 2560 1717 H&Hendricks

Business & Agricultural Property Relief: 2026 Cap

Business 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…

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Gift Hold-Over Relief: Passing on Business Shares 2560 1707 H&Hendricks

Gift Hold-Over Relief: Passing on Business Shares

Gift 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.…

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Management Buyouts: MBO Tax & Structuring Guide 2560 1435 H&Hendricks

Management Buyouts: MBO Tax & Structuring Guide

Management 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…

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H&Hendricks LLP
Chartered Accountants & Business Advisors
78 – 79 Pall Mall, London, SW1Y 5ES
020 7873 2247 | enquiries@hhendricks.co.uk

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.

H&Hendricks LLP
Chartered Accountants & Business Advisors
78 – 79 Pall Mall, London, SW1Y 5ES
020 7873 2247 | enquiries@hhendricks.co.uk

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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