Typically, the SME sector is represented by trusts, and to a lesser extent partnership structures. However, the world is changing and becoming more complex, and this means that traditional entity structures may no longer be appropriate. While flexibility remains important, advisers need to consider how changed commercial circumstances, the greater emphasis on technology, increased international dealings, and taxation changes may require alternative structuring options to be adopted. This part looked at modern structuring options and issues that need to be contemplated when establishing a new business or investment structure.
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