Tax Aspects of Buying & Selling SMEs - Live at Your Desk

Tax Aspects of Buying & Selling SMEs - Live at Your Desk


1 Aug 2024

1:00 PM ‐ 4:00 PM

With a SmartPlan £243

With a Season Ticket £270

Standard price £360

All prices exclude VAT
Intermediate: Requires some prior subject knowledge
3 hours
Group bookings
email us to discuss discounts for 5+ delegates


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 live broadcast session will provide you with 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

This live and interactive session will cover the following:

  • 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
    • Business Asset Disposal 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

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.