Situation

Changing or closing

Restructuring, selling up, passing the business on, or closing down properly. What each route involves — and how to take it without a tax or legal surprise.

What are you trying to do?

Where most owners start

All journeys (5)
Changing nowFrom 1 October 2026

Understanding the Employment Rights Act 2025

Employment Rights Act 2025: October 2026 reforms (fire and rehire, harassment, tribunals)

For your sector

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