Share and Asset Disposal

Shares and asset disposals are major milestones for business owners, whether driven by a planned exit, the desire to maximise sale proceeds, or the need to navigate the increasingly detailed tax rules that apply on a disposal.

With the right strategy, these events can unlock significant financial benefits while ensuring the transaction is carried out efficiently and in full compliance.

Disposing of a business through a share sale, asset sale or management buyout requires careful planning to manage the complex reliefs, tax rules and anti‑avoidance provisions involved. Early engagement is essential to identify the most suitable reliefs and ensure their conditions are met, with options such as Business Asset Disposal Relief, the Substantial Shareholding Exemption, rollover relief and gift relief often providing valuable tax savings.

Planning the Disposal Strategy

A key starting point is determining the most tax‑efficient structure and timing for the disposal. This depends on the nature of the business, the circumstances of the sale, and the reliefs that may be available.

Common planning areas include:

• Business Asset Disposal Relief

Securing the reduced 18% capital gains tax rate (post 5 April 2026) on qualifying disposals

• Substantial Shareholding Exemption

Ensuring qualifying corporate disposals benefit from full exemption on capital gains

• Rollover relief

Deferring capital gains when reinvesting in eligible business assets

• Gift relief / holdover relief

Managing tax on transfers to family members or key employees

• Incorporation relief

Structuring transfers into a company efficiently

• Earn‑outs and deferred consideration

Spreading tax liabilities and optimising reliefs

• Multi‑relief strategies

Combining several reliefs where appropriate for maximum tax efficiency

Our Process

To ensure the disposal is managed effectively, we follow a clear, structured process:

1. Initial planning discussions
   

   We explore your objectives, review your current business structure, and identify tax planning opportunities.

2. Detailed relief analysis

   We assess the reliefs and exemptions available, including whether any restructuring is needed to maximise efficiency.

3. Comprehensive disposal planning

   We prepare a full disposal strategy, including recommended timing, optimised structuring, and tax computations.

4. Implementation and support

   We guide you through the transaction process, providing ongoing support to ensure a smooth and successful completion.

Focused on Your Objectives

Our approach centres on what matters most to you, whether that’s maximising after‑tax proceeds, supporting succession planning, or enabling wider strategic restructuring. You can be confident that your disposal has been carefully structured to achieve the best financial outcome while remaining fully compliant.