Tax Issues of Buying and Selling a Business

This course draws its comments from:

• Pre-sale planning
• Changing the client structure before sale, such as shareholdings, legal format and transfer of assets
• CGT &amp Entrepreneur’s relief
• Extraction of profits before sale
• Sale to third parties
• Sale to family members
• Retirement planning
• Tax issues of using pension funds in sale and purchase of businesses
• Sheltering and deferring capital gains
• Interaction with IHT
• Management buyouts
• Succession planning. The course only looks at issues that affect the sale of SMEs