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Sale of assets and trade

Rayney’s Tax Planning for Family and Owner-Managed Companies: 2023/24

Author:
Peter Rayney FCA, CTA (Fellow), TEP
Publisher:
Bloomsbury Professional
Publication Date:
2024
Law Stated At:
6 April 2024
Chapter 15: Selling the Owner-Managed Business or Company Legal overview General tax consequences Potential double tax charge Apportionment of sale consideration Optimising seller’s indexation allowance(s) Property Goodwill Plant and machinery Trading stock and work in progress VAT – transfer of going concern relief Pre-liquidation dividends versus capital distributions ...

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