Taxation in Buying and Selling an SME Business
Revised and up to date for 2022/23. This course looks at the major taxation implications of buying and selling a business.
This course will enable you to
- Consider the tax implications of commercial decisions
- Help maximise the return to investors
- Understand the details of selling a business such as, entrepreneur’s relief, rollover relief and incorporation relief
About the course
Buying and selling a business is a complex transaction and the tax implications for the people involved are far reaching. 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 range of taxation issues as well as the options available to achieve the desired commercial outcome whilst minimising the tax payable.
This course has been revised and is up to date for 2022/23.
Look inside
Contents
- Buying a business
- What type of business are you buying?
- How should you carry on the business following purchase?
- What are the tax considerations if the purchase of your business has been financed by a loan?
- What are the tax advantages of trading as a company?
- How could the exit route influence an acquisition?
- How do you determine capital allowance claims?
- What are the VAT implications you will need to consider when buying a business?
- How should a business register VAT?
- What are the tax implications of PAYE?
- Selling a business
- What is a company sale?
- What is an asset sale?
- How do you determine capital allowance claims?
- What is entrepreneur’s relief?
- What is rollover relief?
- What is incorporation relief?
- Deferred consideration
- What is deferred consideration?
- What is share based consideration?
- What are earn outs?
- What do you need to consider when structuring deferred consideration?
- Corporate issues
- How do you reorganise corporations?
- What is a hive down?
- When should a company purchase its own shares?
- What are tax warranties and indemnities?
- What are the challenges of selling to employees?
- What are the tax incentives for selling to employees?
How it works
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