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.
Tax in Buying and Selling an SME Business
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.
Look inside
Contents
How it works
Author
Andrew Law
Andrew is a tax director with Albert Goodman Chartered Accountants in Taunton where he concentrates on business transactions and reconstruction work. He has been in professional tax practice for over 40 years advising SME businesses on taxation matters which has given him a broad range of experience, delivering sound practical solutions to tax issues in the real business world.
