Asset or share sale

Capital allowances

Capital gains tax

Creation of group

Deferred consideration

Earn-outs

Generally

Incorporation of property business

Individual becoming partnership

Individual landlord becomes partnership

Loan notes

Options (to defer tax)

Sale of single property

Substantial shareholdings exemption

Tax rates and payment

Use of losses and annual exemption

Individual becoming partnership

Meaning

Motivation for (as badge of trade)

Power to raise inheritance tax

Pre-sale dividends

Share sale

Stamp taxes

Creation of group

Incorporation of property business

Individual becoming partnership

Sale of single property

Tax considerations (generally)

Tax planning for

VAT

Incorporation of property business

Individual becoming partnership

Sale of single property