Two courses in a day in York 7 November

The tax issues of buying and selling a business has never been more complex

The tax course has very detailed tax content explaining the problems, pitfalls and tax options when your client either buys or sells a business

The course covers

• Sale of assets or sale of shares – key tax issues
• Capital allowances when buildings are transferred
• Entrepreneurs’ relief – points to watch in 2019
• Tax implications of ‘Cash or shares’
• Share-for-share exchanges
• SDLT considerations
• Problem areas with
o shares
o unincorporated trades
• Tax impact of taking consideration as cash, shares or loan notes and impact on tax deferral and tax rate
• Deferred consideration and earn-outs
• Company and trade disposals – key corporation tax issues
• Change in ownership of a company
• Hive-downs
• The different types of de-mergers and use in pre-sale planning
• Succession planning including share buy backs and buy-outs
• Partnership capital gains issues

When, where and who
The course is presented by Kevin Read. Kevin trained with one of the Big 4 practices before moving to training. He is now a regular CPD trainer for small and medium sized practices. The course is on

- 7 November 2019 - Yorkshire Air Museum, York - 9.30am to 12.30pm - Buying and selling a business
- 7 November 2019 - Yorkshire Air Museum, York - 1.30pm to 4.30pm - Tax of trusts and IHT update

Book on the course