Owner managed businesses

Now that the dust has settled on the Summer Budget, and what passed for a summer is behind us, I am starting a series of fortnightly blogs concentrating on tax issues with a particular target audience in mind. 


I am going to start with a series of topics which are relevant for owner managed businesses and their owners.


I will follow this with a series of blogs looking at tax planning for high net worth individuals after which I will have a series on relevant one-off specialised tax topics.


I will intersperse the planned blogs with blogs on topical issues resulting from changes in: prevailing tax legislation, HMRC practice, decided tax cases and anything else with a newsworthy tax angle.


My first series of blogs will cover the following topics for OMBs:

  • Structuring the business
  • Taxing the business structures
  • Company – tax planning
  • Company – management and staff incentives
  • Company – ownership structure
  • Company – profit extraction
  • Company – onward sale
  • Company – will and estate planning


It is intended that each of the blogs will give the headline issues.


As with all such blog items I can only cover the main issues so please ensure that you secure proper professional input before any action is taken on the back of what you may read.


I hope you find the blogs useful.


Hallway with Companies House logo on a blue screen; other screens and wood paneling on the wall.
3 October 2025
From 18 November 2025, Companies House will require all directors and persons with significant control of companies to complete identity verification
Chancellor of the Exchequer Rachel Reeves in the House of Commons
19 September 2025
The 2024/25 data paints a picture of resilience, but also fragility confirming that the UK continues to operate under one of the highest tax burdens in decades.
Angela Rayner MP, Deputy Prime Minister (Ashton-under-Lyne, Labour) © House of Commons
4 September 2025
A short technical analysis on Angela Rayner’s Stamp Duty Land Tax problem where it is claimed that she underpaid SDLT to the tune of £40,000
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Friend Partnership is a forward-thinking firm of Chartered Accountants, Business Advisers, Corporate Finance and Tax Specialists, based In The UK

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