Selling the company - shares
by Stephen Relf
1. [Purchaser is an EOT](https://library.croneri.co.uk/po-heading-id_XXKkdw3mDEePuPCJoeLjaQ)
1.1. No CGT for seller
1.2. Small tax-free bonuses for Employees
2. [Seller is a company](https://library.croneri.co.uk/po-heading-id_ko0fS0QzCkyTCwORCsSa6w)
2.1. Gain/loss
2.2. SSE?
2.2.1. >10% for 1 year
2.2.2. trading for 1 year
2.3. Exit charges
2.3.1. Chargeable assets
2.3.1.1. SSE?
2.3.2. IFAs
2.3.3. Loan relationships
2.3.4. Derivative contracts
3. [The sale process](https://library.croneri.co.uk/po-heading-id_bwClsscv_E2N_sJBWx2LLA)
3.1. Due diligence
3.2. Indemnities
3.3. Documentation
3.4. Clearances
4. [Negotiation](https://library.croneri.co.uk/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. Calculable
4.1.3.2. Incalculable
4.2. Becoming a consultant
4.2.1. PAYE?
5. [After the sale](https://library.croneri.co.uk/po-heading-id_F_xoegJxx0-ZFM2c2-ugSQ)
5.1. Compliance requirements
5.2. Capital gains tax reliefs
5.2.1. Business Asset Disposal Relief (previously Entrepreneurs' relief)
5.2.2. Enterprise investment scheme
5.2.3. Holdover relief
5.3. Inheritance tax
6. [Pre-sale tax planning](https://library.croneri.co.uk/po-heading-id_GA504Kn4qEmZlv9BYKV0PQ)
6.1. Increase the business's value
6.1.1. Administration
6.1.2. Use of losses
6.2. Lower tax
6.2.1. Qualifying for entrepreneurs' relief
6.2.2. Transfer shares before sale
6.2.3. Pre-sale dividends