Tax Aspects of Buying & Selling SMEs

Tax Aspects of Buying & Selling SMEs
13 Nov 2024 - London


13 Nov 2024

10:00 AM ‐ 3:00 PM

With a SmartPlan £486

With a Season Ticket £540

Standard price £720

All prices exclude VAT
Intermediate: Requires some prior subject knowledge
4 hours
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There is a myriad of tax issues and different taxes to consider when advising on either the sale or purchase of an SME or its business. Whether you are acting/advising in the purchase or sale of a family business or private company getting the tax right is one of the key essential elements.

This in-person seminar will give you all the latest thinking on this thorny subject. Delegates will gain a deeper understanding of the various aspects of and different methods of sales and purchases. A series of examples will enable you to get to grips with the risks involved in advising clients in these circumstances.

What You Will Learn

The sale and purchase process: the crucial tax issues.

Structuring the contract: horror stories from tax cases.

Sale of assets or sale of business?

Asset sales

  • Allocation of consideration
  • Goodwill
  • VAT and TOGCs
  • Intangibles
  • SDLT

Selling shares

  • Cash, shares or loan note?
  • Deferred consideration
  • 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

Feedback on this course

Hear from our past delegates
Rory Fothergill

Manchester | Beever & Struthers

An extremely competent speaker

Bradley Thomas

Gateshead | RHK Business Advisers LLP

Very good delivery

Katie Leitch

Edinburgh | Scott-Moncrieff

Good delivery. Engaging speaker

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