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Author Archives: Howard Roth

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What impact will the Agricultural Property Relief (APR) and Business Property Relief (BPR) U-turn have?

Posted on January 5, 2026 by Howard Roth

Given how recently the Autumn Budget was, most people had assumed that all of the big tax measures for the year had been issued. However, Rachel Reeves decided to wrap up 2025 with an eleventh-hour announcement of changes to Agricultural … Continue reading →

Employee Ownership Trusts: Are they still the right step for your business?

Posted on December 9, 2025 by Howard Roth

Employee Ownership Trusts (EOTs) have become one of the UK’s fastest-growing business succession models, and for good reason. Since their introduction in 2014, the Employee Ownership Association and WREOC have reported a 1,640 per cent increase in EOT-owned businesses in … Continue reading →

Failure to prevent fraud – Are you at risk of this new offence and how can better accounting and audits help?

Posted on December 9, 2025 by Howard Roth

As the Government continues to put preventative fraud measures in place, it is essential that companies and Limited Liability Partnerships (LLPs) understand any changes that impact them. In September, a new regulation was introduced as part of the Economic Crime … Continue reading →

Pensions and tax: Ongoing reform and its impact on tax-efficient saving

Posted on December 9, 2025 by Howard Roth

The Autumn Budget confirmed that pensions and tax-efficient saving are entering a period of sustained and important change. Reforms to salary sacrifice, ISAs and the growing focus on unspent pensions all make it harder to build and pass on wealth … Continue reading →

Working capital loans: A sign of the times or a useful support mechanism?

Posted on December 9, 2025 by Howard Roth

A recent report by Purbeck revealed that more than a third of SME loans agreed in October supported day-to-day cash flow – the highest level since early 2025. The latest Barclays index shows that more than half of SMEs have … Continue reading →

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Recent Posts

  • Mixed picture for UK mergers and acquisitions– Where do the opportunities lie? July 2, 2026
  • Should I gift a lump sum from my pension to family? Understanding the Inheritance Tax implications July 2, 2026
  • Employee Ownership Trusts – What business owners need to know July 2, 2026
  • Benefits in Kind reporting is changing…again July 2, 2026
  • Small businesses to face new Companies House account filing rules from April 2028 July 2, 2026
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