Taking a combined strategy provides a tax-efficient solution

The challenge comes via the subjective nature of the term 'value'

What behaviours are we trying to encourage with any tax changes?

'A theory that adds a dash of intrigue to the mix'

Set up charity Elizabeth’s Smile to support bereaved children

Managers 'not bracing for catastrophe... yet'

Absolutely critical that asset earmarking is documented

Shareholders can exit businesses in a straightforward way

The construction giant went bankrupt in 2018

To streamline due diligence and tackle foreseeable harms