by johnireland | Business Builder
A management buyout lets you sell your business to the people who already know it best — your management team. In 2026, MBOs represent a growing share of UK SME exits as a generation of founders approaches retirement. The advantages are significant: continuity...
by johnireland | Business Builder
What Buyers Actually Measure Most business owners overestimate their company’s value because they measure what it means to them rather than what it is worth to a buyer. Buyers pay for future cash flows and a business that works without you. The Five Metrics 1....
by johnireland | Business Builder
Your Partner Dies — Who Owns Their Shares Now? Without a plan, your business partner’s shares pass through their estate. Their spouse, child, or someone you have never met becomes your new co-owner. They may want to sell immediately, disagree with every...
by johnireland | Business Builder
What Changed From November 2025, EOT CGT relief was cut from 100% to 50%. The effective tax rate on a qualifying EOT sale is now approximately 12% — still lower than BADR (18%) or a standard disposal (24%), but significantly higher than the previous 0%. The Tax Saving...
by johnireland | Business Builder
The Succession Wave Is Real Nearly a third of UK SME owners aged 43 and over plan to sell within five years. That is roughly 58,000 mid-sized businesses approaching an ownership change, all at a time when the tax cost of selling or passing on a business has increased...
by johnireland | Business Builder
Fewer than one in five small businesses have key person insurance — yet every business has someone whose sudden absence would cause serious financial damage. Key person insurance pays a lump sum to the business when a critical individual dies or is diagnosed with a...
