Business Succession - Company Shareholders

30 September 2026

Share purchase on death
Component parts of a share purchase plan

30 September 2026

Share purchase on critical illness/disability
The choice: double and single option agreements

07 September 2026

Taxation of policy proceeds - cover on shareholding directors
Taxation of the sum assured - personal and corporate policies

07 September 2026

Transfer of benefits to the employee during their lifetime - cover on non-shareholding employees
Tax treatment on assignment of the policy or payment of the proceeds to the employee

07 September 2026

The tax implications of share purchase
Tax implications of share purchase chronologically

06 September 2026

Option agreements - the price and valuation
Market values and fixed prices - option agreements

05 September 2026

Share purchase for private company shareholders - commerciality and premium equalisation
How to achieve commerciality by equalising premium payments

02 September 2026

Option agreements
The effect of double and single option agreements

02 September 2026

Funding the purchase of company shares or a share in a partnership - life policies, etc.
Choice of life policy to fund the purchase of company shares or a share in a partnership

01 September 2026

Share purchase on planned retirement - funding problem, an investment issue
The considerations around funding a planned purchase on retirement

01 September 2026

Business trusts - key considerations
Why use a business trust and key provisions

08 July 2026

Arranging for share purchase on the death or serious illness of owners of private limited companies - an outline
How to ensure that shares pass to the continuing shareholders and the family receives reasonable compensation

10 April 2026

Succession in family companies
Inheritance tax and capital gains tax considerations around succession in family companies