Course description
MBOs can be a helpful tool in allowing a business to be sold.
In this virtual classroom session, Pete Miller and Nick Wright of Jerroms Miller will explain how MBOs work, from selling a company to a particular focus on the tax elements.
A number of alternative structures will also be reviewed, together with HMRC’s position and pre-transaction clearances.
Upcoming start dates
Outcome / Qualification etc.
Training Course Content
Introduction
MBOs can be a helpful tool in allowing a business to be sold.
In this virtual classroom session Pete Miller and Nick Wright of Jerroms Miller will explain how MBOs work from selling a company to a particular focus on the tax elements.
A number of alternative structures will also be reviewed together with HMRC's position and pre-transaction clearances.
What You Will Learn
This live and interactive session will cover the following:
- Selling a company
- Third parties
- Management teams
- MBOs and other TLAs (and FLAs)
- Buyer funding and taxation
- Vendor taxation
- Share exchanges
- HMRC clearances
- Deferred cash or loan notes; QCBs and non-QCBs
- Capital gains tax profiles
- Business asset disposal relief
- Qualifying conditions
- Issues arising on MBOs
- Elections to accelerate tax
- Earn outs
- Ascertainable v unascertainable
- Statutory relief
- Taxation of receipts
- Other aspects
- Share capital
- Companies without share capital
- Stamp duty and planning
Expenses
MBL Seminars Limited
MBL is a leading learning and development provider for professional service firms. Over the past 18 years, more than 198,000 people across 23,000 different organisations spanning 81 countries, have chosen us to deliver their training. With over 800 expert speakers...