Tax Aspects of Buying, Selling & Succession Planning for SME Clients
There is a range of tax issues and different taxes to consider when advising the directors/sellers/buyers on either the sale or purchase of an SME or its business.
If you want to enhance your knowledge on the key financials, taxes and potential impacts then this course is for you.
The speakers will also provide their experience of what is being seen in the market at the moment.
What You Will Learn
This course will cover the following:
- The sale and purchase process: the tax issues for the business and the owners/directors
- Sale of assets or sale of business?
- Asset sales
- Allocation of consideration
- VAT and TOGCs
- Selling shares
- Cash, shares or loan note?
- Deferred consideration and earn-outs
- Entrepreneurs' relief and its interaction with types of consideration
- Substantial shareholding exemption on sale of a subsidiary
- Buying shares
- Company losses
- De-grouping charges
- Secondary liabilities
- Dealing with debt
- Buying or waiving debt as part of the sale process
- Funding the acquisition
- Business succession considerations
9:30am - 12:45pm
Please let us know if you wish to be notified when new dates are added for this programme