This presentation considers various tax issues arising in respect of buy/sell transactions involving businesses or companies, including:
- the impact of WIP
- the sale of trading stock
- the sale of goodwill
- the sale of other intangibles - franchises, customer bases
- the sale of IP
- transfer of leave
- transfer of other provisions e.g. warranty
- the sale of shares
- exits on consolidated group including TSA and TFA
- loss integrity measures and Part IVA
- earn outs and the impact of the ruling for vendors and purchasers.