Selling the company - shares
by Meg Wilson
1. [Pre-sale tax planning](https://library.croneri.co.uk/navigate-taxb/po-heading-id_GA504Kn4qEmZlv9BYKV0PQ)
1.1. Increase the business's value
1.1.1. Administration
1.1.2. Use of losses
1.2. Lower tax
1.2.1. Qualifying for entrepreneurs' relief
1.2.2. Transfer shares before sale
1.2.3. Pre-sale dividends
1.3. Pension planning
2. [The sale process](https://library.croneri.co.uk/navigate-taxb/po-heading-id_bwClsscv_E2N_sJBWx2LLA)
2.1. Due diligence
2.2. Indemnities
2.3. Documentation
2.4. Clearances
3. [Seller is a company](https://library.croneri.co.uk/navigate-taxb/po-heading-id_ko0fS0QzCkyTCwORCsSa6w)
3.1. Gain/loss
3.1.1. SSE?
3.1.1.1. >10% for 1 year
3.1.1.2. trading for 1 year
3.1.2. Exit charges
3.1.2.1. Chargeable assets
3.1.2.1.1. SSE?
3.1.2.2. IFAs
3.1.2.2.1. SSE?
3.1.2.3. Loan relationships
3.1.2.4. Derivative contracts
4. [Negotiation](https://library.croneri.co.uk/navigate-taxb/po-heading-id_Q33zeUOcc0W9BuhirJBExg)
4.1. Consideration
4.1.1. Cash, shares or loan notes?
4.1.2. Deferred
4.1.3. Contingent
4.1.3.1. Calcuable
4.1.3.2. Incalcuable
4.2. Becoming a consultant
4.2.1. PAYE?
5. [After the sale](https://library.croneri.co.uk/navigate-taxb/po-heading-id_F_xoegJxx0-ZFM2c2-ugSQ)
5.1. Compliance requirements
5.2. Capital gains tax reliefs
5.2.1. Entrepreneurs' relief
5.2.2. Holdover relief
5.2.3. Enterprise investment scheme