Owner-Managed Businesses Guidance

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Sale & acquisition of a business

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Latest Guidance
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27 Jun 2019

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...

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27 Jun 2019

IntroductionIt is often necessary to transfer a trade between companies under common ownership before or after a company sale or acquisition, or as part of a general...

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27 Jun 2019

In certain circumstances a demerger by way of a Companies Act reconstruction may be suitable, ie if the company does not have sufficient distributable reserves for an...

Latest Guidance
OMB_tax_img5
Owner Managed Business

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_img
Owner Managed Business

IntroductionIt is often necessary to transfer a trade between companies under common ownership before or after a company sale or acquisition, or as part of a general...

OMB_tax_img5
Owner Managed Business

In certain circumstances a demerger by way of a Companies Act reconstruction may be suitable, ie if the company does not have sufficient distributable reserves for an...