With more cases of coronavirus (COVID-19), being reported in the UK each day, employers will be wondering how to handle the issue especially as they may need to react fast if a situation develops in the workplace or if there are concerns about the health of a particular employee.

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When you come to sell your business there will probably be a difference between the price that you think your business is worth and the amount that a buyer wishes to pay you. A possible middle ground is to negotiate an 'earn out' which is a structure whereby on the sale of a company you receive an initial amount, and then further sums will be paid dependent on the performance of the business following the sale.

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Changing an individual's working arrangements from employee to consultant may seem attractive; no employer National Insurance contributions to pay and greater flexibility for the individual. A win-win situation surely?

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A company may choose to restructure its shares and issue different classes of share for a variety of reasons, such as raising capital, reducing debt, attracting investment, incentivising key company executives and launching a new subsidiary or spin-off company.

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