Until you come face-to-face with the reality of selling a business, it is easy to think of it as being like selling any other asset; you relinquish ownership in exchange for immediate payment.

The reality is that M&A transactions are often far more complicated and can be structured in seemingly infinite ways.

For some people, symptoms of Covid have been known to persist for a long time after the infection is gone, commonly known as long Covid.

The effects of this can potentially last for weeks, months and even years. So, how should employers manage staff suffering from the long-term after-effects of the virus?

The recent late payment crisis has caused no end of misery for SMEs.

Small and medium enterprises are often at the mercy of larger businesses when it comes to settling payments for goods or services rendered.

Britain’s small businesses, particularly in the tech sector, proved an attractive proposition in 2021, with equity investment hitting a record £18.1 billion.

The figure, an increase of 88 per cent, was almost double that of COVID-affected 2020, with a total of 2,616 deals.