Preserving
Protecting what you’ve built.
At some point the question changes. It stops being how to grow it and becomes how to protect it.
Whether that means selling the business, stepping back from it, or passing your estate on intact to the people you built it for.
These are the decisions where the tax is largest, the timing matters most, and the mistakes are hardest to undo.
And the ground has moved recently. The relief on business and agricultural assets is now capped where it wasn’t; from 2027 most unused pension funds are expected to fall inside the estate for inheritance tax.
Plans drawn up even a couple of years ago may no longer do what they were built to do.
Two decisions sit at the centre of this stage
Selling the business, or stepping back from it.
The structure at the point of sale determines the tax on the proceeds — BADR qualification, holding arrangements, deal shape.
Starting early is what keeps your options open.
Exit Planning →Passing your estate on.
Inheritance tax, succession, trusts, and the transfer of wealth — including agricultural and family-business succession, where the rules have changed most.
Estate & Succession →Each is a decision where the outcome is calculated. We work out where you stand, and what each option actually leaves you with, before you commit to any of them.
The information on this page is provided for general guidance only and is based on current legislation at the time of writing. Tax treatment depends on individual circumstances and may change in future. You should not act on this information without obtaining professional advice specific to your circumstances.