Exit Planning
For many business owners, the sale or exit from their business is a once-in-a-lifetime event. Whether stepping away to retire, explore new ventures, or pass the reins to a successor, exit planning is a critical process that requires careful strategy and expert advice — ideally started 2–3 years before the intended exit.
What are the benefits?
Business Asset Disposal Relief
BADR (formerly Entrepreneurs' Relief) provides a 10% CGT rate on qualifying business disposals, compared to the standard 18–24% CGT rates. Qualifying requires continuous ownership and involvement for at least two years — early planning is essential to protect this relief.
Structuring the Sale
Different sale structures — asset sale, share sale, or deferred consideration arrangements — have materially different tax outcomes. We assess the optimal structure for your specific circumstances and negotiate the tax aspects of the deal terms.
Pre-Sale Restructuring
Pre-sale reorganisations — such as extracting surplus cash or non-trading assets from the company, creating a holding company, or issuing Alphabet shares — can materially improve the tax efficiency of the exit and the commercial attractiveness of the business.
Reinvestment Reliefs
Proceeds from a business sale can be reinvested using EIS/SEIS investments to defer or reduce CGT. We advise on the most appropriate reinvestment vehicles and the tax reliefs available.
How can Zenus Tax help?
We review your business structure and personal tax position 2–3 years ahead of your intended exit
We ensure all conditions for Business Asset Disposal Relief are met and documented
We advise on pre-sale restructuring to improve tax efficiency and commercial value
We provide tax input during negotiations and review the tax warranties and indemnities in the sale agreement
Frequently Asked Questions
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