Selling the business

Providing comprehensive resources to help you stay current in Sale & acquisition of a business. Count on Tolley for latest news and analysis, relevant cases, legislation and expert commentary.

We provide insight into sale & acquisition of a business tax in order for you to be better informed about the tax implications.

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Popular Articles

Using the spouse exemption

Arguably, the most important exemption from IHT is the married couple / civil partner exemption.There is no IHT to pay on gifts from husband to wife and vice versa, or from one civil partner to the other (referred to collectively in this note as ‘spouses’). The exemption applies to inter-spouse

23 Mar 2022 10:52 | Produced by Tolley in association with Emma Haley at Boodle Hatfield LLP Read more Read more

Dividend waivers

In certain circumstances shareholders may wish to pay dividends other than in proportion to their shareholdings. This aim is typically achieved by one or more shareholders not taking a dividend when it is declared. To effect this, the relevant shareholders must waive their right to dividends from

23 Jun 2022 10:22 | Produced by Tolley Read more Read more

Terminal trading loss relief

Terminal loss relief for trade losses in the final 12 monthsTrading losses incurred by a company in the final 12 months leading up to the discontinuance of trade may be carried back for up to three years from the period beginning immediately before that 12-month period. So if the final accounting

27 Jun 2022 10:00 | Produced by Tolley Read more Read more