Course description
This in-person seminar will give you all the latest thinking on the thorny subject of tax aspects of buying & selling SMEs. 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.
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. The seminar will cover the crucial tax issues of the sale and purchase process, structuring the contract and the sale of assets or sale of business.
Upcoming start dates
Outcome / Qualification etc.
Training Course Content
Introduction
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 in-person seminar will give you 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
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
- Entrepreneurs' 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
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...