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.