Selling an unincorporated business

1. [Pre-sale planning: other taxes](https://library.croneri.co.uk/po-heading-id_-0K9VSGJuU-K4X_hAKc8Jg)

1.1. IHT

1.2. Capital allowances

1.3. Stock and debtors

2. [Sale](https://library.croneri.co.uk/po-heading-id_n1hdpQhKxE-sz0nLr4NI0Q)

2.1. Due diligence

2.2. Warranties and indemnities

2.3. Documentation

3. [Post sale](https://library.croneri.co.uk/po-heading-id_ehNzdMT4XkKlEOChjPDiGg)

3.1. Reporting requirements

3.2. VAT deregistration

3.3. Claiming reliefs

4. [The tax consequences of the sale](https://library.croneri.co.uk/po-heading-id_-mv8bWLCiU6PxCs9y41TWw)

4.1. Income tax

4.2. Capital gains tax

4.3. VAT

4.4. SDLT

5. [Capital gains tax planning on a sale](https://library.croneri.co.uk/po-heading-id_R58vQWGE_Ea3MUB_-HdfuA)

5.1. Losses and annual exemption

5.2. Business asset disposal relief

5.3. Rollover relief

5.4. Rollover relief on transfer of business

5.5. Loan notes

5.6. Earn-outs

5.7. Other deferral reliefs