Changes to Business Asset Disposal Relief make early planning essential for solvent company closures The Autumn Budget, announced on 28 October 2026, included an important change for business owners considering retirement, closing their company or distributing accumulated profits. From 6 April 2027, the lifetime limit for Business Asset Disposal Relief (BADR), previously known as Entrepreneurs’ Relief, will […]

Running a small business is a journey filled with ups and downs. While most directors focus on growth and success, recent landmark legal decisions—specifically the Supreme Court’s ruling in BTI v Sequana—have clarified exactly how your responsibilities change if the road gets a little bumpy. Understanding these “three stages” isn’t about being fearful; it’s about having a[…]