Owner-Managed Businesses Guidance

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Sale & acquisition of a business

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Latest Guidance
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28 Jun 2019

Passing assets between spouses or civil partners is generally tax-advantaged for inheritance tax and for capital gains tax purposes. However, there are some potential...

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28 Jun 2019

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...

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28 Jun 2019

This guidance deals with companies and not individuals / partners.Sales or acquisitions of businesses are likely to include the transfer of goodwill and / or other...

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28 Jun 2019

In this guidance note, references to ITTOIA 2005 relate to the rules applicable to individuals and references to CTA 2009 relate to the rules applicable to...

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28 Jun 2019

The 'paper for paper' rules relating to share for share exchanges are extended to deal with reconstructions. Relief is available to shareholders where there is a...

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28 Jun 2019

This guidance summarises some of the ways in which companies may reorganise their activities, and some of the key tax considerations.DemergersGroups may want to split out...

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28 Jun 2019

Business valuations are likely to be influenced in some way by goodwill or intellectual property. Most businesses will have some form of goodwill but some may have other...

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28 Jun 2019

When a company is disposed of by way of a sale of its shares, its ‘history’, including its tax history, is transferred along with the shares. Tax due diligence aims to...

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28 Jun 2019

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...

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28 Jun 2019

Stamp duty is a duty on documents (instruments) relating to stock (eg shares) or marketable securities. Where there is a written instrument by which shares are...

Latest Guidance
OMB_tax_img8
Owner Managed Business

Passing assets between spouses or civil partners is generally tax-advantaged for inheritance tax and for capital gains tax purposes. However, there are some potential...

OMB_tax_img3
Owner Managed Business

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 Business

This guidance deals with companies and not individuals / partners.Sales or acquisitions of businesses are likely to include the transfer of goodwill and / or other...

OMB_tax_img3
Owner Managed Business

In this guidance note, references to ITTOIA 2005 relate to the rules applicable to individuals and references to CTA 2009 relate to the rules applicable to...

OMB_tax_img
Owner Managed Business

The 'paper for paper' rules relating to share for share exchanges are extended to deal with reconstructions. Relief is available to shareholders where there is a...

OMB_tax_img6
Owner Managed Business

This guidance summarises some of the ways in which companies may reorganise their activities, and some of the key tax considerations.DemergersGroups may want to split out...

OMB_tax_img
Owner Managed Business

Business valuations are likely to be influenced in some way by goodwill or intellectual property. Most businesses will have some form of goodwill but some may have other...

OMB_tax_img4
Owner Managed Business

When a company is disposed of by way of a sale of its shares, its ‘history’, including its tax history, is transferred along with the shares. Tax due diligence aims to...

OMB_tax_img9
Owner Managed Business

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_img6
Owner Managed Business

Stamp duty is a duty on documents (instruments) relating to stock (eg shares) or marketable securities. Where there is a written instrument by which shares are...