The impending application of the Loan Charge 2019 is causing taxpayers to assess their position and identify what they should be doing before the 5 April 2019 deadline.

In the absence of a written shareholders’ agreement, the relationship between the shareholders of a company is governed by the company’s articles of association, the Companies Act 2006, case law and certain other relevant pieces of legislation.

There are several reasons a farmer might consider setting up a joint venture: they may need more resource (monetary, machinery or simply more manpower); it might enable an aspiring farmer to get a foot on the farming ladder (which would otherwise be prohibitively expensive); and a JV can help a family farm to navigate a potentially difficult period such as a death in the family.

Capital gains tax (CGT) is a tax on the profit when you sell or transfer something for increased value.

Technology is becoming an ever-increasing presence in our daily lives. From the moment we wake up, to the moment we hit the pillow again, a bright screen is never more than an arm’s length away.

A family investment company (FIC) is a long-term tax efficient vehicle that enables an individual to pass assets out of their estate for inheritance tax (IHT) purposes while retaining control and protecting them.

There are many types of business structure, each has its own benefits and risks, so it is advisable to get a thorough understanding of each so you can decide the most appropriate route forward.

The end of the transition period is now firmly on the agenda of both the government and most affected businesses. The UK’s exit from the EU will result in multiple legal and regulatory changes and challenges.

Whether it's a result of the pandemic or owing to fall-out from Brexit, the opportunities for business owners looking to sell up are plentiful.

Since 22 July 2020 the Finance Act has empowered HMRC to make directors personally liable for the tax debts of a company in liquidation or potential liquidation where they are suspected of abusing the insolvency framework in order to avoid paying taxes.