Business owners and directors have to think about tax more often than many would like to. Tax is a fact of life, and compliance stresses can dissuade owners from fully exploring and enhancing their tax position. But Tax is also about opportunities for financial resilience right now, and for improved growth in the future.

To unlock these opportunities, however, you need qualified, specialist advice; the sort that you won’t typically get from your accountant.

There are lots of great tax planning opportunities available, but here are five of the biggest. Each of these is an area where you need a chartered tax adviser to maximise the benefit and ensure absolute compliance.

1. You have a growing property portfolio

Property transactions often involve complex tax calculations that go well beyond basic Stamp Duty Land Tax and Capital Gains Tax considerations.

High-net-worth landlords

Landlords growing or holding a large property portfolio must get their structure right as early as possible. This means ownership models (e.g. do you hold the assets personally, through a company, or within a trust). These are critical considerations for tax-efficiency and achieving long term goals.

VAT and the Option to Tax

Property owners deciding whether to Opt to Tax a commercial property can have long-term implications on cash flow, tax recoverability, and future transactions.

Using property within your trading company

If you’re using a property within your trading company (such as operating from owned premises) a chartered tax adviser can evaluate the risks and benefits of keeping it within the business versus separating ownership for asset protection and tax planning.

2. You want to incentivise and retain key employees

Attracting and retaining talent for your business is a growing challenge, particularly with rising costs of traditional incentives like base salary growth. Modern solutions are about more than just salary but often bring complex tax implications that require specialist advice.

Growth shares

Share-based rewards are powerful incentives, but they must be carefully structured to remain tax-efficient too. Growth shares, for example, allow staff to benefit from future company growth, without existing owners having to give away equity. This makes them a very popular choice for scale-ups and founder-led businesses on a strong growth trajectory.

Enterprise Management Incentives (EMI)

Tax-advantaged share options like Enterprise Management Incentives (EMI) provide generous tax benefits to both the company and employees. However, they must be very carefully designed and implemented to meet HMRC’s stringent requirements.  

Where EMI is not available, non-tax-advantaged options or alternative arrangements are also viable, and a chartered tax adviser has the knowledge and experience to help you find the right one.

3. You want to preserve wealth and inheritance

Individuals who accumulate significant wealth over the course of their careers usually want to protect it as much as possible for the next generation. With Inheritance Tax (IHT) affecting more estates each year, Inheritance Tax receipts increasing year on year with no sign of slowing down, early planning can make a huge difference.

Inheritance Tax Planning

Whether you're looking to pass on assets during your lifetime or preserve wealth for your family after death, a tax adviser will help you find estate tax strategies that align with your wishes. This could mean making lifetime gifts, setting up trusts or using family investment companies (FICs) to retain some control while gradually transferring assets.

Tax-efficient investment structures

If you have surplus cash (whether personally or through your company), a tax advisor can help you set up efficient investment structures which help you manage exposure to Inheritance Tax (IHT), Capital Gains Tax (CGT) and income tax liabilities.

4. You’re planning your shareholder exit

The goal of most business owners is to someday exit and enjoy a long and comfortable retirement. Whatever your specific goals, early planning is crucial. It is generally recommended that people plan a minimum of 3-5 years in advance, but ideally longer!

Employee Ownership Trust (EOT) and Management Buyouts (MBO)

Each exit route has a unique set of benefits, drawbacks and tax considerations. Two of the most popular methods, besides a traditional trade sale, are Employee Ownership Trusts (EOT) and Management Buyouts (MBO)

An EOT enables you to sell a controlling stake of your business to a trust (for the benefit of current and future employees) with a 0% Capital Gains Tax charge (subject to strict conditions), while an MBO means selling to your existing senior management team.

Each requires high-quality tax advice to ensure you structure deals right for both tax efficiency and compliance.

Business Asset Disposal Relief (BADR)

Business Asset Disposal Relief (or BADR) can reduce Capital Gains Tax to just 14% at present, making it an incredibly useful scheme for business owners. The tax rate is due to increase to 18% next year and this could change in subsequent budgets, but it comes with strict qualifying conditions that need to be met in advance.

5. You want to set up a Holding Company (HoldCo)

For the right businesses, setting up a holding company is a great way to unlock efficiencies, protect assets and support future growth plans. However, it is critical that the right advice is sought to ensure both compliance and tax-efficiency.

Asset Protection

If your trading company is accumulating excess cash, property, or other valuable assets, those assets could be exposed to trading risks or creditor claims. A holding company can provide a safer home, shielding them from operational risks.

Tax-efficient profit extraction

If the business generates more profit than directors need personally, a holding company can receive dividends tax-free and reinvest them in new opportunities without triggering personal tax charges.

Diversification

If your business is expanding into riskier ventures, a group structure and holding company enables you to ringfence these activities, limiting potential liabilities and protecting the core business.

Special Purpose Vehicles (SPVs)

For sectors like property development, a special purpose vehicle (SPV) that sits under a Holding Company allows each project to be self-contained, which is helpful for managing risk, external investment, or transaction readiness.

Why not speak to a chartered tax adviser today?

Each of the scenarios above highlights a key moment when tailored tax advice can unlock value, reduce risk, and give you confidence in your next move. If any of them are of interest to you, or if you're simply unsure whether you're making the most of your position, I’ll be happy to discuss and explore your options with you.

As a Chartered Tax Adviser with over 15 years’ experience, I also work closely with Gravitate’s digital accountants who manage clients' finance functions day to day, as well as our corporate finance team who support major transactions and strategic shifts.  

This joined-up approach ensures you receive advice that is both technically sound and commercially relevant.

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