In part three of the series, Toby Tallon and Alan Cooke consider tax and succession issues in family businesses

These words will be familiar to many potential successors of family-run businesses. Part of the job of looking after today's business is to consider tomorrow's succession, whether it is to family members, the management team or a third-party sale.

This article focuses on succession, the tax implications and some of the practical issues that arise when considering succession planning for unquoted companies and partnerships (both general and limited liability partnerships (LLPs)).

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