How may the changes to BADR over the coming years affect SMEs looking to sell
With the rate of CGT under a BADR claim increasing from 6 April 2025, now could be a good time for business owners looking to exit. Find out more...
Director in the Tax department at Price Bailey
A member of both the Chartered Institute of Taxation (CTA) and the Association of Tax Technicians (ATT), Michael has over 20 years’ experience advising on personal tax matters. A Director in Personal Tax at Price Bailey, Michael began his career at East Anglian based accountancy firm, Larking Gowen and spent fifteen years there before joining Price Bailey in 2017.
Michael specialises in advising business owners, entrepreneurs, retirees and landlords on a broad range of personal tax compliance and advisory matters.
More about Michael.
Michael is a regular contributor to content for Price Bailey, providing clients with practical insights and guidance on often complex tax matters including demystifying inheritance tax, estate planning matters, capital gains tax, income tax and understanding the real-life implications of recent tax tribunal rulings for individuals.
Some of the specialist topics that Michael has covered include Business Asset Disposal Relief (formerly entrepreneurs’ relief), expatriate tax matters, Business Property Relief and property tax.
Reflecting on his years of experience advising individuals and their families on inheritance tax (IHT) matters, Michael recently published a series of content alongside his colleagues seeking to ask some of the frequently asked questions surrounding IHT, in order to remove the stress that can often surround estate planning.
Notably, Michael is frequently quoted discussing the impacts of Spring and Autumn statement announcement for private tax clients.
Michael featured in Norfolk Voice magazine in 2014 discussing impacts of the Budget on taxpayers. Michael has also been a speaker at a number of events including the Eastern Landlord Association.
With the rate of CGT under a BADR claim increasing from 6 April 2025, now could be a good time for business owners looking to exit. Find out more...
Recent tax and legislative developments may lead landlords to question whether it's prudent to continue renting out properties given current market conditions, or if selling is perhaps a more suitable option. In this article, we reflect on the different ways landlords can hold property, their corresponding tax and compliance implications and the challenges the current rental market is facing.
Michael Morter, a Director in Price Bailey's Tax team discusses the changes to Agricultural Property Relief (APR) and Business Property Relief (BPR) following the Autumn Budget 2024.
This insight provides a general overview of the UK income tax and social security implications for an individual leaving the UK to work overseas. Find out how best you should prepare and how Price Bailey can assist you if you are planning on working overseas.