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Decisions, decisions
KEY POINTS
- Entrepreneurs’ relief should not be the only factor when considering the sale of a company.
- The effect of the forthcoming changes to the substantial shareholdings exemption.
- The holding company could become a family investment company.
- Comparative examples of company and shareholder sales.
- Do not overlook inheritance tax considerations.
The market for company sales is active and as a result there is much varied and interesting tax work in connection with these transactions. I have dealt with several sales in the past year and generally the focus is on ‘the 10% question’: in other words securing the valuable capital gains tax entrepreneurs’ relief on the disposal proceeds.
Most sales are concluded at shareholder level with the shareholders selling their interest in the company to the purchaser in...
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