Tax in Buying and Selling an SME Business
Revised and up to date for 2025/26.This course looks at the major taxation implications of buying and selling a business. The course will give you a better understanding of the options available to achieve the desired commercial outcome whilst minimising the tax payable.
£100 +VAT
Tax in Buying and Selling an SME Business
£100 +VAT
Tax in Buying and Selling an SME Business
This course is not currently available. To find out more, please get in touch.
This course will enable you to
- Ensure the success of your purchase by considering the tax implications when buying a business
- Recognise the tax involved in selling a business, and understand entrepreneur’s relief, rollover relief and incorporation relief
- Understand the purpose and nature of deferred consideration
- Identify the specific taxation rules that apply when the businesses being bought and sold are companies or carried on by companies
- Consider the challenges and tax incentives of selling company shares to employees
About the course
Buying and selling a business is a complex transaction and the tax implications for the people involved can be significant. Structuring the transaction to achieve the best taxation position is a balancing act – it requires weighing the commercial and taxation considerations and negotiating between the buyer and seller, who may be seeking different structures depending on their personal circumstances.
This course looks at the major taxation implications of buying and selling a business. The course will give you a better understanding of the options available to achieve the desired commercial outcome whilst minimising the tax payable.
Please Note: This course only covers UK tax
Contents
Buying a business
The tax implications of buying and selling a business
What type of business are you buying?
Carrying on a business following purchase
Key issues when buying a business
The tax considerations from a loan financed business purchase
The advantages of trading as a company
How could the exit route influence an acquisition?
How to determine capital allowance claims
VAT implications when buying a business
Selling a business
What is a company sale?
Explaining asset sales
Tax implications when selling a business
How to determine capital allowance claims
Understanding Business Asset Disposal Relief
What is rollover relief?
Incorporation relief
Deferred consideration
What is deferred consideration?
How deferred consideration affects a sale
Understanding share-based consideration
Earn outs and selling a business
Considerations for structuring deferred consideration
Corporate issues
Reorganising corporations
Structuring a business prior to a sale
What is a hive down?
Buying company shares
Tax warranties and indemnities
The challenges of selling to employees
The tax incentives for selling to employees
How it works
Author
Andrew Law
Andrew Law has been in professional tax practice for over 30 years advising SME business on taxation matters and has advised on the sale and purchase of numerous businesses of all kinds and sizes.
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