by johnireland | Business Builder
Key person insurance is a policy your business takes out on the people it cannot afford to lose — the founder, the sales leader, the technical expert. If they die or suffer a critical illness, the business receives a lump sum to cover recruitment, lost revenue, loan...
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
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 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
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...
