Business acquisition and disposal
Find out more about buying and selling businesses with our selection of guides, links, books and articles.
What's on this page?
- Bloomsbury Accounting and Tax Service
- eBooks
- Online articles
- Useful links
- Articles and books in the Library
Featured book
Buying and selling private companies and businesses
S. Beswick (Bloomsbury Professional, 2018. 529 pages.
This title focuses on the key commercial, tax and legal issues that arise from business sales.
To borrow this book please contact the Library.
Featured article
A good deal
Taxation, No. 4670, 1 November 2018 p14-18
"Maximising the proceeds from the sale of a company requires some forward planning", states the author in this overview of the sale of a business.
To request a copy of this article please contact the Library.
Bloomsbury Accounting and Tax Service
Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising around 80 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Bloomsbury Accounting and Tax Service.
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Steven Bone
November 2024
Chapter on the capital allowance implications when acquiring a business, including acquisition of shares, acquisition of a trade and company reconstructions without a change of ownership.
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David Whiscombe
Partnership Taxation
September 2024
Chapter providing expert guidance on business asset disposal relief (previously called entrepreneurs’ relief) in relation to a business partnership.
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Peter Rayney
Tax Planning for Family and Owner-managed Companies
July 2024
Advice on the typical process for making a business acquisition, written for anyone who advises or runs a family or owner-managed company. Includes an overview of agreeing outline terms, carrying out a due diligence investigation and the tax due diligence process.
Terms of use: You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the Acceptable usage terms.
eBooks
The Library provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.
Acquisitions 2021
Provides a clear and practical examination of all the key stages involved in the acquisition process, from investigating the target and drafting the sale and purchase agreement to completion of the acquisition. The guide also covers some of the particular factors to be considered in the context of asset acquisitions, share acquisitions and transactions funded by private equity, as well as dealing with aspects of pre- and post-sale intra-group transfers.
Acquisitions 2024
Provides an introduction to the legal and taxation implications of buying and selling a business enterprise.
Acquisitions and disposals by listed companies
Summarises the legal and regulatory issues a listed company needs to consider when contemplating a significant corporate transaction.
Terms of use: You are permitted to access, download, copy, or print out content from eBooks for your
own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by
individual publishers. Please see individual
supplier pages for full terms of use.
Online articles
The Library provides access to leading business, finance and management journals. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.
Mexican FIBRAs: regulatory clarity needed on acquisitions by other FIBRAs
The interest of other FIBRAs in a potential acquisition of the Terrafina real estate investment trust highlights a lack of taxation guidance in such transactions, say Oscar López Velarde and Regina Albornoz of Ritch Mueller.
How to navigate the path to successfully selling your business
Advice on the key aspects of planning and navigating the process of selling a business. The article highlights the importance of early exit planning, including defining objectives, assessing market value, building a strong management team, streamlining operations, diversifying your customer base and crafting a comprehensive exit plan with the assistance of a skilled team.
Retailers shift focus from acquisition to retention
Changes by major tech companies to boost user privacy are complicating online marketing - so much so that retailers are now focusing more on keeping existing customers than targeting new ones, a new retail survey suggests.
Useful links
Buying a business (Business Link)
Introduction to buying businesses and franchises. The Business Link website was discontinued in October 2012 but no direct equivalent has been created for GOV.UK. The guidance remains available through the UK Government Web Archive.
Selling your business: your responsibilities (GOV.UK)
Advice from GOV.UK including sections on tax, legal issues, VAT Registration, employees' rights and business partnerships.
Buy an exisiting business
Business Gateway guide to buying a business with guidance that includes the selecting, valuing and due diligence of a company purchase. Business Gateway is a publicly funded service in Scotland.
Buy or sell a business
NI Business Info guides to buying and selling a business and franchises. NI Business Info is a publicly funded service in Northern Ireland.
Close or sell a business
Business Gateway guide on closing or selling a business with separate sections on employee buyouts, the basis, completing the sale, the value and market for the business, understanding contracts and preparing to sell.
Guide to buying or selling a business (Steeles)
Guide from Steeles Law outlining the main considerations that apply in buying or selling a business.
Top tips for companies planning an acquisition (Bytestart)
Ten questions business owners should ask before acquiring another company.
Private Company Price Index (PCPI)
Quarterly newsletter from BDO analysing the price/earnings ratio for private company sales in the UK.
Directories
Businesses for sale
Extensive database for entrepreneurs listing businesses for sale in 26 countries. The website provides advice and features on buying and selling a business.
Daltons Business weekly
Listing of businesses for sale searchable by price, sector and location. Features a free business valuation service.
Franchise direct
Directory of franchise opportunities searchable by industry, size of investment or location. Website also has a information section with franchise guides.
Franchise UK
Directory of franchise buisness opportunities for sale. Searchable by industry, size of investment or location. Franchise UK runs a free franchise matching service.
Atom Content Marketing guides
- Buying a business
Identifying a business that you want to buy is only a first step. Approaching the purchase in the right way is key to making the most of the opportunity and avoiding potential pitfalls. Careful checking and skilful negotiation are essential.
- Buying a franchise
Buying a franchise allows you to set up your own business without starting from scratch. You use a tried and tested formula, and benefit from the experience and support of the franchisor (the company offering the franchise).
- Planning your exit from your business
Building your business may represent a lifetime of hard work. To get the full rewards, you need the right exit - both financially and as a manager.
- Selling a business
Selling a business is often the culmination of years of work. It is not something that many managers or owners do more than once. You have to get it right first time.
- Strategic acquisitions
An acquisition could increase the size and profitability of your business overnight. But an acquisition can also bring problems, draining financial and management resources from your original business.
- Valuing a business
Understanding how much a business is worth - and how it can be made more valuable - is of vital importance to anyone buying, selling or simply running a business.
Articles and books in the Library collection
To find out how you can borrow books from the Library please see our guide to book loans.
You can obtain copies of articles or extracts of books and reports through our document supply service.
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