The following Owner-Managed Businesses guidance note by Tolley provides comprehensive and up to date tax information covering:
The proprietor may choose to retain the business premises and grant a lease to the purchaser.
In overview, the main considerations for a proprietor retaining business premises on disposal of a business or company are:
**Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason.
Access this article and thousands of others like it free for 7 days with a trial of TolleyGuidance.
Read full article
Already a subscriber? Login
To view our latest tax guidance content, sign in to Tolley® Guidance or register for a free trial.