Most successful business owners are, understandably, focused on running and growing their business, but this often comes at the expense of putting effective estate planning measures in place. This can prove costly in tax terms, particularly so in the case of a sale.

Many business owners, often having spent a lifetime building up their business, are keen to ensure that on their death, where possible, the business can continue, with the right management in place. Equally important to them is that the value of their interest in the business can be realised for the benefit of their family and loved ones, in a tax efficient way.

In this article, we take a look at one method of succession planning in family-owned companies, using shares which are often referred to as 'freezer' and 'growth' shares. We also put the theory into practice with a case study example.

After a year where the hospitality and entertainment industry was hit hard it is a pleasure to attend concerts once again. This year Womble Bond Dickinson has continued their support for the Samling Institute for Young Artists, who we have supported for many years.

There are many issues facing our society which have become hot topics under the spotlight of media attention. With the COP26 summit just around the corner, everyone is talking about climate change. And by taking the knee, the England men's and women's football teams continue to direct the conversation towards discrimination and equality. It is perhaps no surprise that against this backdrop we have seen a rapid rise in ESG investing.

A common concern for older people is how to pay for the costs of care in their old age. Many feel that it is unfair that their home and savings may disappear leaving nothing for their loved ones.