Learn about capitalization structure and how the combination of debt and equity a company uses to fund operations can affect its profitability.

Most farm business owners should investigate whether trading as a company would be beneficial to them, says Iain McVicar, head of the farms and estates team at accountant Albert Goodman. Here he sets ...

A company structure is right for some businesses, but too often the decision is driven by the potential for paying less tax on profits when there is far more to consider, say advisers. Corporation tax ...