Insights

This is the fifth of a series of articles analysing details of the recent Autumn Budget statement and the impact these measures will have on business owners, investors and the deals market generally.

Quantuma Advisory Limited (Quantuma), in its capacity as joint administrators of The 79th Grp Limited (79th Grp) alongside Kroll Advisory Limited (the Joint Administrators) notes that, per the Progress Report filed with Companies House on 24 November 2025, Quantuma are currently in control of the 78,552,084 ordinary shares representing approximately 33.5% of the entire issued share capital in First Class Metals PLC (First Class Metals, FCM or the Company), the UK-listed exploration company advancing high-grade, district-scale gold opportunities in Ontario, Canada (the 79Grp Shares).

In our latest insight, Gary Moore from our Disputes, Investigations & Valuations team, discusses the role forensic accountants play in resolving shareholder disputes and highlights the importance of early intervention to maintain business stability.

As part of its continued expansion, cross-border advisory firm Quantuma has appointed restructuring specialist Chris Lewis as a West Midlands-based managing director in its Restructuring and Insolvency team. Chris is a qualified Chartered Accountant and licensed Insolvency Practitioner who is highly experienced in restructuring assignments, advising stakeholders across a wide range of industries. He will be based in Quantuma’s Birmingham office supporting businesses in the Midlands and beyond.

This is the fourth of a series of articles analysing details of the recent Autumn Budget statement and the impact these measures will have in particular on employers and those looking to exit.

The 2025 Budget introduced several changes that will reshape how business owners draw income, structure their companies and plan for the future. While these measures didn’t grab the headlines like changes to income tax or property charges, it’s highly likely they’ll impact the decisions you make daily when you’re running a business.

This is the third of a series of articles analysing details of the recent Autumn Budget statement and the impact these measures will have on family businesses, future generations and those looking for tax efficient investments.

Reforms to Inheritance Tax (IHT) stand out as one of the biggest and most impactful long-term shifts from the 2025 Budget. Rather than tinkering at the edges with thresholds and allowances, these changes fundamentally change how families pass on businesses, pensions, and assets.

Business advisory firm Quantuma is pleased to announce the appointment of seasoned Personal Insolvency specialist Joanne (Jo) Wright as head of its Personal Insolvency team. Jo, who has been instrumental in leading the Personal Insolvency practice at Quantuma’s sister firm KR8 Advisory, will take the helm of Quantuma’s Personal Insolvency practice, in addition to her role with KR8. Both Quantuma and KR8 are members of the K3 Capital Group.

In our final accredited CPD course of 2025, delivered in conjunction with leading training provider Tolley, Jeremy Mindell returned to focus on year-end tax planning.

This is the second of a series of articles analysing details of the recent Autumn Budget statement and the impact these measures will have on business owners, their advisors and private individuals.

One of the clearest differentiation points between the latest Budget and the previous one is its focus on taxing wealth more directly. Changes to income tax have grabbed a lot of the headlines, but the signs all point in one direction: this government is going for wealth rather than income, now and in the future.