You have profits sitting in an existing company and a new business you want to fund. The obvious move is to pay yourself a dividend and use that money to buy shares in the new company. That can work, but it often leaves less money in the new business, because you pay personal top-up tax before the money is invested.

Two announced changes will change how private business owners are taxed on capital gains and trust income. This guide brings together the three parts in one place.

Part 3 of the CGT and trust reform guide. A 30% minimum tax on discretionary trusts from 1 July 2028 strikes at income splitting and bucket companies — here is what to review now.

Five worked examples and the question every owner is asking: sell before the deadline, or hold? Part 2 of a three-part guide.