We start each partnership with a full review of the company’s structure, shareholder arrangements, and financial position. This helps us identify tax risks and opportunities well in advance of any sale or transition.

We’ll also assess your eligibility for BADR (formerly Entrepreneurs’ Relief), ensuring all conditions are met so you can benefit from the lowest Capital Gains Tax rate on qualifying gains up to the lifetime allowance.

We'll advise on restructuring or reclassifying shares ahead of a sale to optimise tax efficiency for all parties, including spouses, family members, or trusts. We will also ensure any changes are made within the required time limits.

If part of your exit involves earnouts or deferred payments, we’ll guide you through the various tax implications, including when Capital Gains Tax (CGT) is triggered, how to defer liabilities, and how to manage any risk around performance-based milestones.

Selling to an Employee Ownership Trust offers a 0% Capital Gains Tax route for qualifying shareholders and companies, while securing the long-term future of the business in employee hands. We can assess if an EOT is right for you and help support the transaction if selected.

We’ll help you plan the treatment of EMI options and growth shares during a sale. A key aspect is ensuring that qualifying employees receive the right tax treatment and that your cap table is sale ready.

We’ll help reduce or manage your Capital Gains Tax exposure through various means, such as holdover reliefs, gift relief, trust transfers, or crystallising gains within available allowances or lower tax bands.

Selling a business is a complex and time-consuming process which is often an isolated transaction for the shareholders and management team.

We can conduct an exercise of the due diligence which potential buyers would undertake, allowing us to mitigate any red flags and provide solutions to ease the process. This will allow any further discussions with potential buyers to run smoothly and efficiently, reducing the risk of the buyer dropping out.

If your exit involves fully or partially passing the business on to family or a management team, we’ll help structure the transition for both Inheritance Tax (IHT) and Capital Gains Tax (CGT) efficiency, while preserving your lifetime allowances and reliefs.