Articles to send your clients
Ten one-page sheets written for business owners, on company cash, pensions, protection, selling up and inheritance tax. Send them from your portal in your firm’s name.
Ten one-page sheets written for business owners, on company cash, pensions, protection, selling up and inheritance tax. Send them from your portal in your firm’s name.
Each sheet explains a tax rule or a decision a business owner faces, cites its sources, and points the reader back to their accountant.
How to work out how much cash in the company is surplus, the three tax rules that surplus cash affects, and the options for it.
Read it · 7 min read
What an employer pension contribution is, the annual allowance and taper for 2026/27, how carry forward works, and the test HMRC applies before the company can deduct the contribution.
Read it · 8 min read
The three ways to take money out of a limited company, how each is taxed in 2026/27, and what changes the answer.
Read it · 7 min read
Business asset disposal relief has a two-year qualifying period. What needs to be in place before a sale, how the deal structure affects tax, and what the money has to do afterwards.
Read it · 8 min read
What a personal guarantee commits you to, how to find out what your company has given, and what happens to the guarantee if you die.
Read it · 6 min read
Life cover for a director or employee, paid for by the company. What it is, how it is taxed, the conditions it has to meet, and who can have it.
Read it · 6 min read
What happens to the shares when a shareholder dies and there is no agreement, how a cross-option agreement and life cover work together, and what to check.
Read it · 7 min read
What key person insurance is, who counts as a key person, how the amount of cover is worked out, and how it differs from relevant life and shareholder protection.
Read it · 6 min read
Business property relief can reduce inheritance tax on shares in a trading company. Cash the business does not need can be left out of the relief under the excepted assets rule. How HMRC applies that rule, and what counts as a business reason for holding cash.
Read it · 7 min read
From 6 April 2027 most unused pension funds and death benefits count as part of the estate for inheritance tax. What changes, who is affected, and what a financial adviser can look at.
Read it · 6 min readYour firm needs no FCA permissions. A named partnership manager sets it up with you.