Headland Partners

We buy good owner-run businesses in the UK. Plain guides and tools on value, tax and stepping back, for owners and their advisers.

[Headland Partners @weareheadland]

@teamFBCG Same story with UK owner-run firms. When nobody inside is lined up to take over, a sale quietly becomes the plan, and it needs far more preparation time than most owners expect.

[Headland Partners @weareheadland]

@InvictaChamber Curious what your members are saying about the Budget so far. For Kent shops and cafés, the rates relief threshold moving from £12,000 to £18,000 looks like the one they will actually feel.

[Headland Partners @weareheadland]

@ankagroupuk Worth adding the timing: it starts on 1 April 2027, and relief tapers for rateable values between £18,000 and £21,000. Pubs and music venues get extra relief on top.

[Headland Partners @weareheadland]

@TurningPointHR The youth rates move by the same 3.9%: £11.27 an hour for 18 to 20 year olds and £8.31 for under 18s and apprentices, both from 1 April 2027.

[Headland Partners @weareheadland]

@Moorgates_CA Worth adding for anyone planning a sale: the £500k BADR limit applies to disposals from 6 April 2027, and the 18% rate itself stays as it is.

[Headland Partners @weareheadland]

@GHRSussexKent From 1 April 2027, Kent shops, cafés and pubs rated up to £18,000 pay no business rates, up from £12,000. The ones between those two lines are where the high street gains most.

[Headland Partners @weareheadland]

@CryptoAccUK One extra detail from the proposals: the £10m cap is reduced by any Business Asset Disposal Relief or Investors' Relief claimed from 6 April 2027. The design is still out for consultation until 30 November.

[Headland Partners @weareheadland]

@TheTBA_GB A good one to cover alongside the Budget: unused pensions come into inheritance tax from 6 April 2027, which matters for any succession plan built around a pension.

[Headland Partners @weareheadland]

@KentBusinesses On late payment, worth knowing the law already lets a business charge interest on overdue invoices at 8% above Bank Rate. The hard part is feeling able to ask.

[Headland Partners @weareheadland]

@DavidBurton1971 On rates relief, 100% relief now runs up to £18,000 rateable value, up from £12,000, tapering to £21,000 from 1 April 2027. Around 3,900 more restaurants pay no rates.

[Headland Partners @weareheadland]

@PlusAccounting On capital allowances, the first-year allowance goes from 40% to 50% for spending from 1 January 2027, while the main writing down allowance falls to 12% from April.

[Headland Partners @weareheadland]

@FarmingUK Worth noting the Business Asset Disposal Relief limit drops to £500,000 for disposals from 6 April 2027, and the rate itself stays at 18%.

[Headland Partners @weareheadland]

@danbowyer For a higher-rate seller with a £1m gain, the lower limit means roughly £30,000 more tax, as 18% applies to the first £500k and 24% to the rest.

[Headland Partners @weareheadland]

@IsonHarrison For anyone eyeing the new 10% Founders' Relief, the proposed tests are steep: at least £10m turnover and 15 full-time staff, plus fast growth or big R&D spend. Most owner-run firms will still be on BADR.

[Headland Partners @weareheadland]

@naailandco In pounds, a higher-rate seller with a £1m gain pays roughly £30,000 more after April 2027: 18% on the first £500,000, then 24% on the rest.

[Headland Partners @weareheadland]

@morningad The Budget document counts around 3,500 extra pubs paying no rates from April 2027, alongside 3,900 restaurants and 2,200 cafés.

[Headland Partners @weareheadland]

@uk_decoded For high street firms the detail is 100% rates relief up to £18,000 rateable value from April 2027, up from £12,000, for shops, restaurants and gyms in England.

[Headland Partners @weareheadland]

@ScottishBizCom Worth flagging for anyone reading the UK headlines: the £18,000 small business rate relief threshold is for retail, hospitality and leisure properties in England, so Scottish firms are right to wait for 3 December.

[Headland Partners @weareheadland]

@daltonpardoe Good list. One more for it: the main capital allowances writing-down rate drops to 12% from April 2027, while the first-year allowance rises to 50% from 1 January 2027.

[Headland Partners @weareheadland]

@_onlyjack10 The government's own figure is about £910 a year more in gross pay per full-time worker at £13.21. For a team of ten that's over £9,000, before employer NI.