Chapter on the capital allowance implications when acquiring a business, including acquisition of shares, acquisition of a trade and company reconstructions without a change of ownership.
Business acquisition and disposal
Find out more about buying and selling businesses with our selection of guides, links, books and articles.
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- Bloomsbury Core Accounting and Tax Service
- Online articles
- Useful links
- Articles and books in the Library
Buying and selling private companies and businesses
S. Beswick (Bloomsbury Professional, 2018. 529 pages.
This title focuses on the key commercial, tax and legal issues that arise from business sales.
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A good deal
Taxation, No. 4670, 1 November 2018 p14-18
"Maximising the proceeds from the sale of a company requires some forward planning", states the author in this overview of the sale of a business.
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Bloomsbury Core Accounting and Tax Service
Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Core Accounting and Tax Service.
Chapter providing expert guidance on business asset disposal relief (previously called entrepreneurs’ relief) in relation to a business partnership.
Advice on making a business acquisition, written for anyone who advises or runs a family or owner-managed company.
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Provides a clear and practical examination of all the key stages involved in the acquisition process, from investigating the target and drafting the sale and purchase agreement to completion of the acquisition. The guide also covers some of the particular factors to be considered in the context of asset acquisitions, share acquisitions and transactions funded by private equity, as well as dealing with aspects of pre- and post-sale intra-group transfers.
Acquisitions and disposals by listed companies
Summarises the legal and regulatory issues a listed company needs to consider when contemplating a significant corporate transaction.
Corporate divestitures: a mergers and acquisitions best practices guide
A practical guide for those leading or participating in a divestiture transaction team.
Dealing with conflicting emotions after selling your family business.
Article discusses the emotional rollercoaster of selling the business you have built up over many years but have received an offer for that you cannot refuse.
Deal-making goes global
The article focuses on Mergermarket's Global Trend Report, which found 7% increase in mergers and acquisitions with more than 45,200 transactions announced across the globe in 2018. It refers to a comment by Marc-Anthony Hourihan, managing director and co-head of Americas M&A with UBS, that growth appears to be slowing while the number of transactions remains strong in 2019.
How fee details can make or break a takeover
If an acquiring advisory firm doesn't adequately consider the nuts and bolts of a seller's fee structure and billing processes, headaches are guaranteed. The article discusses the importance of identifying the fee structure and billing processes of registered investment advisors (RIAs) firm prior to its acquisition and takeover. It explains the legal consequences of fee schedules under due diligence, billing processes, and fee adjustments. It notes the expertise and talent of advisors to retain clients.
Buying a business (Business Link)
Introduction to buying businesses and franchises. The Business Link website was discontinued in October 2012 but no direct equivalent has been created for GOV.UK. The guidance remains available through the UK Government Web Archive.
Selling your business: your responsibilities (GOV.UK)
Advice from GOV.UK including sections on tax, legal issues, VAT Registration, employees' rights and business partnerships.
Buy an exisiting business
Business Gateway guide to buying a business with guidance that includes the selecting, valuing and due diligence of a company purchase. Business Gateway is a publicly funded service in Scotland.
Close or sell a business
Business Gateway guide on closing or selling a business with separate sections on employee buyouts, the basis, completing the sale, the value and market for the business, understanding contracts and preparing to sell.
Guide to buying or selling a business (Steeles)
Guide from Steeles Law outlining the main considerations that apply in buying or selling a business.
Private Company Price Index (PCPI)
Quarterly newsletter from BDO analysing the price/earnings ratio for private company sales in the UK.
Top tips for companies planning an acquisition (Bytestart)
Ten questions business owners should ask before acquiring another company.
Daltons Business weekly
Listing of businesses for sale searchable by price, sector and location. Features a free business valuation service.
Directory of franchise opportunities searchable by industry, size of investment or location. Website also has a information section with franchise guides.
Directory of franchise buisness opportunities for sale. Searchable by industry, size of investment or location. Franchise UK runs a free franchise matching service.
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Articles and books in the Library collection
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