Course description
There is a myriad of tax issues and different taxes to consider when advising on the sale or purchase of an SME or its business. Whether you are acting or 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 live broadcast session will provide you with all the latest thinking on this thorny subject, and you 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.
Barrister Philip Ridgway will discuss the crucial tax issues you may come across in the sale and purchase process, along with the tax case horror stories we have seen when structuring the contract. Asset sales, buying and selling shares, and dealing with debt will be covered, plus much more.
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 live broadcast session will provide you with 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
This live and interactive session will cover the following:
- 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
- Business Asset Disposal 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...