Tax in Buying and Selling an SME Business
Revised and up to date for 2025/26.This course looks at the major taxation implications of buying and selling a business. The course will give you a better understanding of the options available to achieve the desired commercial outcome whilst minimising the tax payable.
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This course will enable you to
- Ensure the success of your purchase by considering the tax implications when buying a business
- Recognise the tax involved in selling a business, and understand entrepreneur’s relief, rollover relief and incorporation relief
- Understand the purpose and nature of deferred consideration
- Identify the specific taxation rules that apply when the businesses being bought and sold are companies or carried on by companies
- Consider the challenges and tax incentives of selling company shares to employees
About the course
Buying and selling a business is a complex transaction and the tax implications for the people involved can be significant. 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 options available to achieve the desired commercial outcome whilst minimising the tax payable.
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Contents
- Buying a business
- The tax implications of buying and selling a business
- What type of business are you buying?
- Carrying on a business following purchase
- Key issues when buying a business
- The tax considerations from a loan financed business purchase
- The advantages of trading as a company
- How could the exit route influence an acquisition?
- How to determine capital allowance claims
- VAT implications when buying a business
- Selling a business
- What is a company sale?
- Explaining asset sales
- Tax implications when selling a business
- How to determine capital allowance claims
- Understanding Business Asset Disposal Relief
- What is rollover relief?
- Incorporation relief
- Deferred consideration
- What is deferred consideration?
- How deferred consideration affects a sale
- Understanding share-based consideration
- Earn outs and selling a business
- Considerations for structuring deferred consideration
- Corporate issues
- Reorganising corporations
- Structuring a business prior to a sale
- What is a hive down?
- Buying company shares
- Tax warranties and indemnities
- The challenges of selling to employees
- The tax incentives for selling to employees
How it works
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Why not upgrade?Find the best way to complete your CPD | CourseNeed just a few unitshourshours? | Pick n MixAll you need for this year's CPD. | LicenceAll you need for this year and more. | TeamKeep your whole team up to date. |
|---|---|---|---|---|
| Access to this course | ||||
| Total CPD unitshourshours | 4 unitshourshours | 21 units20 hours21 hours | 1,500+ unitshourshours | 1,500+ unitshourshours |
| Access period | 120 days | 120 days | 12 months | 12+ months |
| Audit-proof CPD completion certificate | ||||
| Immediate access to our entire CPD catalogue | ||||
| Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more! | ||||
| Account manager on hand to support your team’s needs | ||||
| Learn more | Learn more | Learn more | ||
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Use ACPD101 for 10% off any purchase.