With tax playing such a fundamental part in SME business sales, tax advisers have a key role to play, not only in accurately determining the tax outcomes of a business sale transaction but being able to heavily influence how a particular sale is structured.
Optimising the net cash position of an SME group upon sale can be a challenging exercise, with a number of traps for the unwary. This first session in a three-part series demonstrates how this can be achieved by adopting a number of ‘tried and tested’ strategies, covering the two main sale routes (sale of business assets and sale of entity).
Learning outcomes
A practical case study approach is taken in this series with Part 1 dealing with:
- Understanding the key stages of the business sale process.
- Determining the ‘pre’ and ‘post’ CGT status of a business.
- Structuring the sale of the business assets.
- Handling the apportionment of sale proceeds across asset classes.
- Accessing the CGT small business relief concessions.
Suited to
This session is suitable for accounting, taxation, and legal professionals (at all levels) that require a practical understanding of how tax drives business sales in the SME sector.
You will also be provided with:
- A PDF of the presenter’s PowerPoint
- Access to the subsequent e-Learning including transcript, CPD Quiz and session recording which can be viewed multiple times
- Any Supporting Documentation
- A CPD Certificate if you attend more than 80% of the live session