This week
Map the control and authority gap
The Records Roadmap covers business interests alongside the estate — the records a transition or a key-person event makes urgent.
Open the Records Roadmap → All continuity events
Event review · someone must act
A business transition
A category of event, not a single one: sale, restructuring, retirement, a partner's admission or exit, or the death or incapacity of an owner or key person. For a business household, several things move at once.
§I
What changes
Valuation, control, banking mandate and tax records can all change together. Under the Companies Act 2006, what happens when a director dies or loses capacity depends on the articles, appointments and any shareholders' agreement — a sole-director company can face a governance gap.
Records to locate
- Articles of association, director appointments and filings
- Any shareholders' or partnership agreement
- Banking mandates, key-person insurance, and the accountant's details
- PSC (person with significant control) position and shareholding
Authority to prove
- Director authority and succession of control under the company's constitution
- How the will interacts with business interests and any cross-option arrangements
Formal requirements
- Companies Act 2006 governs governance via the articles, appointments and filings
- A sole-director company with no succession route can face a control gap on death or incapacity
Immediate actions
- Confirm who can lawfully sign and instruct the bank if the owner is unavailable
- Check key-person cover and the shareholders' agreement
- Coordinate company law, tax, banking and the will
§II
What to do, in order
One thing to do this week, one tool to use now, one conversation to have. Each routes into a free Valoren tool — no card, no sign-up to start.
The tool
Model the estate impact
Business interests change the IHT picture. The calculator includes business and the April 2027 pension transition.
Open the IHT Calculator →The conversation
With your accountant and co-owners
Succession of control, mandates and cover sit across several advisers. Valoren can route you to a Bureau Partner where you need one.
Bureau Partner intro →Rather have it done for you?
Signum can index the constitutional documents, mandates and key-person cover so control can pass without a scramble.