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Sale of shares

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 Main advantages of share sale Selling shares under the business asset disposal relief (BADR) and investors’ relief (IR) regimes Sale of shares in a (single) trading subsidiary Legal and commercial aspects Apportionment of the sale consideration The impact of ‘financial assistance’ ...

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