Company sale
Share ownership, proceeds, BADR conditions and wider personal tax are reviewed.
Selling a company, reorganising share ownership or separating business activities can create Corporation Tax, Capital Gains Tax, Income Tax and Stamp Duty consequences. Tax needs to be considered before the legal steps are fixed.
The commercial transaction comes first. Tax advice should support the deal rather than turn a commercially sensible transaction into a structure designed only around a relief.
Approximate value and timing are sufficient initially.
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Before shares, assets or business activities are transferred. Once completion occurs, planning options can disappear.
The structure of a share sale, asset sale, reorganisation or demerger affects who is taxed, what reliefs can apply and where the sale proceeds ultimately sit.
Transaction advice can cover a sale, an internal reorganisation or a succession plan.
Share ownership, proceeds, BADR conditions and wider personal tax are reviewed.
Company-level tax and later extraction of sale proceeds are considered separately.
The statutory reorganisation provisions and commercial purpose need to be checked.
Existing ownership and future commercial objectives are reviewed before implementation.
Separating business activities requires coordinated tax and legal planning.
Family, employee or management succession can require CGT, Income Tax and company-tax analysis.
Ownership, objectives, parties and commercial timetable are established.
Alternative sale or reorganisation structures are compared.
Relevant reliefs are tested against the actual facts and timing.
Tax advice is aligned with the agreed legal and commercial steps.
Business Asset Disposal Relief remains valuable, but the reduced rate is no longer the historic 10% rate.
BADR eligibility should be checked before signing transaction documents. Shareholding percentage, officer or employee status, trading-company status and timing can all be material.
Current qualifying conditions and 18% rate from 6 April 2026.
Official BADR guidance ↗Overview of business disposals and relevant reliefs.
Business CGT guidance ↗They tax different parties and produce different commercial outcomes. The buyer's and seller's objectives usually need to be considered together.
Qualifying BADR gains on disposals from 6 April 2026 are charged at 18%.
Potential reliefs may apply to qualifying reorganisations, but the legal steps, consideration and commercial purpose need review before implementation.
Potentially, but demergers and pre-sale restructuring are technical and should be planned before contractual commitments are made.
Before heads of terms become too advanced, particularly where ownership or group restructuring may be needed.
Yes. Tax and legal implementation should normally be coordinated on a transaction.