Course description
Anyone involved in a share sale should have an understanding of how business asset disposal relief applies to mitigate their client’s tax bill.
After watching this webinar, you should have a clear idea of how it applies to a share sale, and what options are available for you to maximise its impact for your clients.
Join corporate tax specialist Philip Alfandary as he discusses what requirements need to be satisfied to enable business asset disposal relief to apply, structuring the consideration, the interaction between business asset disposal relief and other reliefs, and the impact of recent case law, plus much more.
Upcoming start dates
Outcome / Qualification etc.
Training Course Content
Introduction
Anyone involved in a share sale should have an understanding of how business asset disposal relief (the new, less generous version of entrepreneurs’ relief) applies to mitigate their client’s tax bill.
After watching this webinar, you should have a clear idea of how it applies to a share sale, and what options are available to you maximise its impact for your clients.
What You Will Learn
This webinar will cover the following:
- The basics - what requirements need to be satisfied to enable business asset disposal relief to apply, the new smaller lifetime cap
- Structuring the consideration - share exchanges, loan notes, QCBs and non QCBs and earn-outs - options for how to maximize relief on all parts of the purchase price
- Share option schemes and business asset disposal relief-all aspects explained
- Interaction between business asset disposal relief and other reliefs (SEIS, EIS)
- The interaction between business asset disposal relief and other important changes, such as the Targeted Anti Avoidance Rule for Liquidations (TAAR)
- Impact of recent case law
Expenses
MBL Seminars Limited
MBL is a leading learning and development provider for professional service firms. Over the past 18 years, more than 198,000 people across 23,000 different organisations spanning 81 countries, have chosen us to deliver their training. With over 800 expert speakers...