by John Bell, senior partner and licensed insolvency practitioner at Clarke Bell
In the five working days before the April 2026 increase in Business Asset Disposal Relief (BADR), shareholders passed 673 resolutions to wind up solvent UK companies. Over the following five working days, there were just 44.
It would be easy to assume tax drove these decisions, but the records cannot prove that. They do, however, raise an important question for accountants. Are business owners…