Off-payroll working has recently attracted headlines in a number of high profile tribunal decisions.
The recent volatility in the value of bitcoin goes some way to explaining the cryptocurrency’s explosion into the public consciousness.
Accessing the benefits of Entrepreneur’s Relief remains the simplest and most effective “exit” tax strategy for a business being prepared for sale by its owners.
Previous articles in this series have focused on measures to create and “lock-in” the value of a business in the course of the sale process: through incentivising the team, pre-transaction due diligence and planning, tax aware structuring of the deal and negotiation of the “earn-out”. In this article consideration now turns to protecting the value realised on the eventual sale.