OMB

Death and the estate

There are some particular processes for income tax and capital gains tax, and some specific rules applying, when an indi...

A diverse farm life

Many farms in the UK have diversified into other commercial on-farm ventures, or are considering doing so....

Hidden traps?

Many UK businesses have either ceased to trade or suffered reduced turnover due to the Covid-19 pandemic....

An unintended pitfall?

There are many reasons why a shareholder may give shares away, including as part of a succession plan to provide continu...