Selling a company or separating trade assets requires forward-looking tax architecture. We secure statutory HMRC clearances and structure deals to preserve Business Asset Disposal Relief.
Without early structural planning, the sale or reorganization of a UK trading company can trigger unforeseen income tax charges and lost capital reliefs. We assist business owners across key transaction milestones:
Ensuring qualifying conditions are met for at least 24 months prior to disposal (5% shareholding, voting rights, officer/employee status) to secure the 10% rate up to £1M lifetime cap.
Setting up holding companies, inserting management equity, and executing tax-neutral demergers under Section 135 & Section 110 TCGA 1992.
Structuring NewCo vehicles, sweet equity for incoming management, and vendor loan notes with statutory Section 138 clearance.
Distributing retained company cash reserves as capital rather than dividends upon retirement or trade cessation, unlocking CGT treatment.
Raising external venture equity requires certainty for incoming angel and VC investors. We secure advance assurance directly from HMRC’s Small Company Enterprise Centre:
Speak with our corporate transaction specialists to discuss advance clearance, BADR, or deal structuring.
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020 8432 2774