Moorcrofts LLP

04/09/2026

Due Diligence in Corporate Transactions!

In almost all sale and purchase transactions, buyers will seek to conduct extensive due diligence on the target business from a commercial, financial and legal perspective.

This blog looks at what legal due diligence is, how to conduct due diligence and some examples of issues that may arise during the legal due diligence process.

Legal due diligence is a critical stage of any acquisition, and for businesses with longer-term plans to sell, it is recommended to prepare and start the process prior to a transaction.

Read the full blog to find out more 👇

https://moorcrofts.com/due-diligence-in-corporate-transactions/

03/09/2026

What role does legal due diligence play in achieving a successful business sale?

In our latest Moorcrofts Means Business Podcast episode, Corporate Partner William Pearce and Corporate Solicitor Tom Robinson discuss best practice for an effective due diligence and disclosure process, exploring what businesses can do to prepare for a sale and how sellers can navigate the demands of due diligence.

Topics include:

🎙 What legal due diligence is and why it is important

🎙 The key areas typically covered, including corporate structure, contracts, employees, pensions, property, technology and data protection

🎙 Why sellers should prepare for due diligence well before a sale process begins

🎙 The importance of keeping key business documents, contracts, corporate records and share documentation organised and up to date

🎙 How sellers should approach responding to a buyer’s due diligence questionnaire

🎙 How virtual data rooms can be used effectively

🎙 The relationship between due diligence and the subsequent disclosure process

🎙 What happens when due diligence identifies a potential problem and how issues can be addressed

🎙 How indemnities and post-completion actions can help manage identified risks

🎙 Why preparation is key when considering a future sale

Whether you’re considering a future sale, investment or succession plan, this episode offers practical guidance on preparing for due diligence.

🎧 Listen here 👇

https://www.buzzsprout.com/1189538/episodes/19617464

02/09/2026

Recent reports involving temporary workers highlight an important issue for employers, agencies and end users of temporary labour, statutory employment costs are not optional and must be factored into commercial arrangements.

Our latest Moorcrofts blog looks at the employment law risks businesses should consider, including sick pay, pensions, worker status and supply chain compliance.

Read the full blog to find out more 👇

https://moorcrofts.com/gig-economy-scrutiny-highlights-statutory-employment-costs/

Gig economy scrutiny highlights the importance of factoring sick pay, pensions and other statutory employment costs into labour arrangements.

01/09/2026

On Thursday 8 October 2026, the Moorcrofts LLP team will be swapping suits for cycling gear as we take on a 200km cycling challenge in support of our Charity of the Year, Kidney Research UK, with a particular focus on IgA nephropathy.

Inspired by the fact that our kidneys filter around 200 litres of blood every day, more than 20 members of the Moorcrofts LLP team will take to an exercise bike in our office throughout the day, each completing a section of the challenge as we work together to match those 200 litres and cover the full 200km.

Why Kidney Research UK?

The daughter of one of our colleagues was diagnosed last year with IgA nephropathy and is currently receiving treatment and dialysis. Later this year, subject to successful tests, her mother hopes to donate a kidney to her daughter.

It is a deeply personal journey for the family and one that has brought the impact of kidney disease very close to home for all of us at Moorcrofts LLP.

We’re looking forward to taking on the challenge together, although we suspect there may be a few tired legs by the end of the day!

Read more about our challenge and how you can donate here 👇

https://moorcrofts.com/moorcrofts-takes-on-200km-cycling-challenge-for-kidney-research-uk/

28/08/2026

In this month’s Employment Insights, we’ve got two timely topics for you:

1️⃣ Gig economy scrutiny highlights statutory employment costs 👇

https://moorcrofts.com/gig-economy-scrutiny-highlights-statutory-employment-costs/

2️⃣ EAT ruling reinforces protection for controversial work beliefs 👇

https://moorcrofts.com/eat-ruling-reinforces-protection-for-controversial-workplace-beliefs/

As always, if you have any Employment Law or HR questions, whether related to these topics or something else, our Employment Team is here to help.

Contact our Employment Partner, Lindsey Abbott.

26/08/2026

EIS offers more than Income Tax relief!

Investors may also benefit from Capital Gains Tax exemptions and deferral relief, depending on their circumstances and how long the shares are held.

Discover how these valuable tax advantages work in our latest blog ⬇️

https://moorcrofts.com/the-new-era-of-eis-for-investors-and-businesses/

Learn about the 2026 Enterprise Investment Scheme (EIS) changes, eligibility rules, tax reliefs and what they mean for investors and businesses.

25/08/2026

Preparing a business for sale starts long before a deal is agreed.

In the latest episode of the Moorcrofts Means Business Podcast, Corporate Partner William Pearce and Corporate Solicitor Tom Robinson discuss best practice for an effective due diligence and disclosure process, exploring what businesses can do to prepare for a sale and how sellers can navigate the demands of due diligence.

They discuss:

🎙 What legal due diligence is and why it is an important part of the sale process

🎙 The key areas typically covered, including corporate structure, contracts, employees, pensions, property, technology and data protection

🎙 Why sellers should start preparing for due diligence well before a sale process begins

🎙 The importance of keeping key business documents, contracts, corporate records and share documentation organised and up to date

🎙 How sellers should approach responding to a buyer’s due diligence questionnaire

🎙 The relationship between due diligence and the subsequent disclosure process

🎙 What happens when due diligence identifies a potential problem and how issues can be addressed

🎙 Why preparation is key and why businesses considering a future sale should start getting their affairs in order well in advance

A useful listen for business owners thinking about future investment, succession or sale planning.

🎧 Listen here 👇

https://www.buzzsprout.com/1189538/episodes/19617464

20/08/2026

Our latest episode of the Moorcrofts Means Business Podcast is now live!

In this episode, Corporate Partner William Pearce and Corporate Solicitor Tom Robinson discuss best practice for an effective due diligence and disclosure process, exploring what businesses can do to prepare for a sale and how sellers can navigate the demands of due diligence.

In this episode they discuss key questions including:

🎙 What legal due diligence is and why it is an important part of the sale process

🎙 How legal due diligence fits alongside financial, tax and commercial due diligence

🎙 The key areas typically covered by a legal due diligence exercise, including corporate structure, contracts, employees, pensions, property, technology and data protection

🎙 Why sellers should start preparing for due diligence well before a sale process begins

🎙 The importance of keeping key business documents, contracts, corporate records and share documentation organised and up to date

🎙 Who within a business should be involved in the due diligence process and how to balance confidentiality with the need for internal support

🎙 How sellers should approach responding to a buyer’s due diligence questionnaire

🎙 The role lawyers can play in managing the due diligence process and preparing information for a buyer

🎙 How virtual data rooms can be used effectively to organise and present information

🎙 The relationship between due diligence and the subsequent disclosure process

🎙 Common corporate issues that can arise during due diligence, including share buybacks, capital reductions and employee share option schemes

🎙 What happens when due diligence identifies a potential problem and the different ways issues can be addressed

🎙 How indemnities and post-completion actions can help manage identified risks

🎙 Why preparation is key and why businesses considering a future sale should start getting their affairs in order well in advance

🎧 Listen here 👇

https://www.buzzsprout.com/1189538/episodes/19617464

19/08/2026

One of the biggest attractions of EIS remains the Income Tax relief!

Eligible investors can claim 30% Income Tax relief on qualifying investments (subject to annual limits), making EIS a valuable tax-efficient investment opportunity.

Find out more in our latest blog ⬇️

https://moorcrofts.com/the-new-era-of-eis-for-investors-and-businesses/

Learn about the 2026 Enterprise Investment Scheme (EIS) changes, eligibility rules, tax reliefs and what they mean for investors and businesses.

12/08/2026

Thinking of investing through EIS?

Investors must meet specific eligibility requirements to benefit from the available tax reliefs, including rules around independence from the company and the type of shares acquired.

Our latest blog explains what investors need to know ⬇️

https://moorcrofts.com/the-new-era-of-eis-for-investors-and-businesses/

Learn about the 2026 Enterprise Investment Scheme (EIS) changes, eligibility rules, tax reliefs and what they mean for investors and businesses.