While Enterprise Management Incentive (“EMI”) options are often seen as easy to implement, the company’s and employee’s eligibility at the point of grant of the option is not the end of the story.

This year’s theme for International Women’s Day, #balanceforbetter is focused on raising awareness that a balanced world is a better world.

Each tech company will have their own way of managing disputes, and each individual supply contract will be probably be on differing terms all the way up and down the chain

In this article, we outline 15 reasons why writing a Will should be a priority. From deciding who receives your assets to appointing guardians for your children and even reducing Inheritance Tax, a well-drafted Will provides clarity, control, and peace of mind for you and your family.

The Parliamentary Group for Inheritance and Intergenerational Fairness has been looking at IHT since February 2019 and has come up with some wide-ranging recommendations including reducing the current 40% inheritance tax rate to 10 – 20%, removing the tax-free CGT uplift on death, and abolishing APR and BPR.

Here we answer some common questions about nuptial agreements with a typical scenario.

Charlotte and Oliver Johnson’s progress from Glebe Farm, a Warwickshire smallholding, to running a Nottinghamshire farm is an inspiration for would-be farmers looking for their break into farming.

Ernesto Colicci died unexpectedly on 18 January 2021 at the age of 66. Ernesto and his first wife Josephine married in 1982 and set up a business selling ice-cream from vans which grew over time to operating catering outlets in public places. A company was incorporated in 2003 and the business transferred into it. The shares in the business were held equally by Ernesto and Josephine.

Defra has launched its latest policy paper ‘Unleashing Rural Opportunity’ containing, among other suggestions, five key planning proposals designed to help grow the rural economy. However, most organisations with knowledge of, and support for, thriving rural communities are likely to find the government’s proposals too cautious.

In a recent article Iris Jones, 83, spoke about how she had dumped her toyboy husband aged 37.