Taxation in Buying and Selling an SME Business

Taxation in Buying and Selling an SME Business

Online Course on Taxation in Buying and Selling an SME Business

Buying and selling a business is a complex transaction and the tax implications for the people involved are far reaching. 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 online training course looks at the major taxation implications of buying and selling a business.

The course will give you a better understanding of the range of taxation issues as well as the options available to achieve the desired commercial outcome whilst minimising the tax payable.

Our Tax on buying/selling an SME course will enable the learner to:

• Advise on how to benefit from a reduced rate of tax when selling a business
• Incorporate businesses or reorganise companies, whilst claiming or preserving relief
• Advise partners in a business who are selling their interest
• Know how to expand or make investments without losing relief
• Understand the rules around retirement
• Understand how to grant employees share options and still qualify for relief on subsequent disposals

Course Contents

Buying a Business
• What type of business are you buying?
• How should you carry on the business following purchase?
• What are the tax considerations if the purchase of your business has been financed by a loan?
• What are the tax advantages of trading as a company?
• How could the exit route influence an acquisition?
• How do you determine capital allowance claims?
• What are the VAT implications you will need to consider when buying a business?
• How should a business register VAT?
• What are the tax implications of PAYE?

Selling a business
• What is a company sale?
• What is an asset sale?
• How do you determine capital allowance claims?
• What is entrepreneur’s relief?
• What is rollover relief?
• What is incorporation relief?

Deferred consideration
• What is deferred consideration?
• What is share based consideration?
• What are earn outs?
• What do you need to consider when structuring deferred consideration?

Corporate issues
• How do you reorganise corporations?
• What is a hive down?
• When should a company purchase its own shares?
• What are tax warranties and indemnities?
• What are the challenges of selling to employees?
• What are the tax incentives for selling to employees?

Target audience for our Tax on buying/selling an SME Online Course

This course is designed to appeal to accounting and finance professionals working at all levels.

You might also be interested in

Tax relief for Entrepreneurs
High Risk Tax Areas – The Accountant’s Guide
Tax Investigations Tips for Accountants
Buying a Business
Selling a Business

About the Author of our Tax on buying/selling an SME course

Andrew Law Tax Expert

Andrew is Head Of Tax at Moore Scarrott Chartered Accountants in Taunton. He has been in professional tax practice for over 30 years advising SME business on taxation matters and has advised on the sale and purchase of numerous businesses of all kinds and sizes. He has also bought and sold businesses of his own so that the advice he delivers is both technically accurate and at the same time workable in practice.

Flexible learning

Learners take their own route through the topics covered in the course. They will learn at their own pace through a variety of activities designed to accommodate a range of learning styles.

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