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Takeover Troubles

Angela Lazda UK Head of Tax for Horwath Clark Whitehill and Deepak Malhotra tax adviser to the firm's owner-managed business clients comment on the tax issues involved when selling a business
In this article the tax issues faced by owner-managers when confronted with an opportunity to sell their business are explored.
To sell assets or shares?
The vendor and purchaser are virtually guaranteed to have different objectives.
With a share sale the vendors make a capital gain on the sale of the shares and with the sale of a trading company they will normally benefit from business asset taper relief. They also pass on to the new owners any inherent...

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