Show Summary Details

Sale of shares

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

Peter Rayney FCA, CTA (Fellow), TEP
Bloomsbury Professional
Publication Date:
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’ ...

If you would like to access this content, but you are not currently a subscriber, please sign up for a free trial here. If you already subscribe to this service please login here.