Course contents

The course is designed for accountants who need a good knowledge of the tax issues and opportunities when selling or buying a business. This course draws its comments from:

    Pre-sale planning
  • Changing the client structure before sale, such as shareholdings, legal format and transfer of assets
  • CGT & Entrepreneur’s relief
  • Extraction of profits before sale
  • Sale to third parties
  • Sale to family members
  • Retirement planning
  • Tax issues of using pension funds in sale and purchase of businesses
  • Sheltering and deferring capital gains
  • Interaction with IHT
  • Management buyouts
  • Succession planning. The course only looks at issues that affect the sale of SMEs.
Course type
General tax