Owner-Managed Businesses Guidance

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Sale & acquisition of a business

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Latest Guidance
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13 Mar 2020

IntroductionThe employment-related securities (ERS) legislation is set out in ITEPA 2003, Part 7. HMRC guidance is available on the HMRC website ...

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13 Mar 2020

Entrepreneurs’ relief is capital gains tax (CGT) relief that allows business owners with chargeable gains on qualifying business assets to pay...

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13 Mar 2020

This guidance considers the capital gains tax implications where shares are sold in exchange for new shares.The consideration paid by a purchasing...

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13 Mar 2020

On the sale of a company, a seller may receive loan stock in the acquiring company as consideration for the sale. For tax purposes, loan notes are...

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13 Mar 2020

IntroductionStamp duty land tax (SDLT) was introduced for land transactions with effect from 1 December 2003. Whereas stamp duty was a tax on...

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12 Mar 2020

The administration system for stamp duty land tax SDLT is carried out using a self assessment form Usually the solicitor or conveyancer working on the...

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12 Mar 2020

Entrepreneurs relief is capital gains tax CGT relief that allows business owners with chargeable gains on qualifying business assets to pay CGT at a...

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28 Jun 2019

The accurate valuation of the company’s assets and shareholdings may be required for commercial reasons, for example as a measure to evaluate the...

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28 Jun 2019

For unquoted trading companies only, the amount received by a shareholder on selling his shares back to the company may be treated as capital, rather...

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28 Jun 2019

This guidance summarises the factors to take into account on the transfer of business premises as part of a trade and asset sale.FixturesBuildings...

Latest Guidance
OMB_tax_img9
Owner-Managed Businesses

IntroductionThe employment-related securities (ERS) legislation is set out in ITEPA 2003, Part 7. HMRC guidance is available on the HMRC website  and in HMRC’s...

OMB_tax_img3
Owner-Managed Businesses

Entrepreneurs’ relief is capital gains tax (CGT) relief that allows business owners with chargeable gains on qualifying business assets to pay CGT at a rate of 10%....

OMB_tax_img9
Owner-Managed Businesses

This guidance considers the capital gains tax implications where shares are sold in exchange for new shares.The consideration paid by a purchasing company to the...

OMB_tax_img3
Owner-Managed Businesses

On the sale of a company, a seller may receive loan stock in the acquiring company as consideration for the sale. For tax purposes, loan notes are either QCBs or...

OMB_tax_img5
Owner-Managed Businesses

IntroductionStamp duty land tax (SDLT) was introduced for land transactions with effect from 1 December 2003. Whereas stamp duty was a tax on documents, SDLT is a tax...

OMB_tax_img6
Owner-Managed Businesses

The administration system for stamp duty land tax SDLT is carried out using a self assessment form Usually the solicitor or conveyancer working on the property...

OMB_tax_img5
Owner-Managed Businesses

Entrepreneurs relief is capital gains tax CGT relief that allows business owners with chargeable gains on qualifying business assets to pay CGT at a rate of 10 This...

OMB_tax_img2
Owner-Managed Businesses

The accurate valuation of the company’s assets and shareholdings may be required for commercial reasons, for example as a measure to evaluate the price offered for the...

OMB_tax_img7
Owner-Managed Businesses

For unquoted trading companies only, the amount received by a shareholder on selling his shares back to the company may be treated as capital, rather than as a...

OMB_tax_img6
Owner-Managed Businesses

This guidance summarises the factors to take into account on the transfer of business premises as part of a trade and asset sale.FixturesBuildings usually contain...