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Business acquisition and disposal

Find out more about buying and selling businesses with our selection of guides, links, books and articles.

What's on this page?

  • Bloomsbury Core Accounting and Tax Service
  • eBooks
  • Online articles 
  • Useful links
  • Articles and books in the Library

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Expert help for your enquiries and research.

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Featured book 

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.

To borrow this book please contact the Library.

Featured article

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.

To request a copy of this article please contact the Library.

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.

Acquisition of a business

Steven Bone, Martin Wilson Capital Allowances - Transactions and Planning 2021-22 August 2021

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.

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Terms of use: You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the Acceptable usage terms.


The Library provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.

Acquisitions 2021

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.

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Terms of use: You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

Online articles

The Library provides access to leading business, finance and management journals. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.

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.

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Useful links

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.

Buy or sell a business
NI Business Info guides to buying and selling a business and franchises. NI Business Info is a publicly funded service in Northern Ireland.

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.


Businesses for sale
Extensive database for entrepreneurs listing businesses for sale in 26 countries. The website provides advice and features on buying and selling a business.

Daltons Business weekly
Listing of businesses for sale searchable by price, sector and location. Features a free business valuation service.

Franchise direct
Directory of franchise opportunities searchable by industry, size of investment or location. Website also has a information section with franchise guides.

Franchise UK
Directory of franchise buisness opportunities for sale. Searchable by industry, size of investment or location. Franchise UK runs a free franchise matching service.

Atom Content Marketing guides

Articles and books in the Library collection

To find out how you can borrow books from the Library please see our guide to book loans.

You can obtain copies of articles or extracts of books and reports through our document supply service.

Can't find what you are looking for?

If you're having trouble finding the information you need, ask the Library & Information Service. Contact us by telephone on +44 (0)20 7920 8620, by web chat or by email at library@icaew.com.

ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.