The Upper Tribunal decision was released on 7 July 2026 that clear aligners should be standard rated for VAT (and not exempt ‘dental prostheses’ as the First Tier Tribunal had found).
Selling a business is one of the most significant decisions an owner can make. In this article, Simon Alderwick, Corporate Finance Manager, explores five common traps that can impact valuation, negotiations and deal success, along with practical steps sellers can take to improve outcomes.
Choosing the right legal structure is only part of the equation for property developers. In conclusion, Lloyd Pearman explores the practical considerations that sit behind the decisions.
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