Key decisions to be made include:
Availability of reliefs on sale (entrepreneur relief, retirement relief), or participation exemption if a company is selling
Restructuring to exclude assets from sale and to manage group structures
How to correctly structure earn-outs and deferred consideration
Advance CGT e-clearance on the sale of certain Irish assets
Tax relief on transfer to a family member (business property relief & agricultural relief)
Tax due diligence to see if there are any legacy tax risks in the business you are buying
Implications if the shares are in an employer company (e.g. MBO)
Accelerated vesting of employee share incentives and tax implications for the employer and/or employee
VAT deductibility on associated costs
Stamp duty if shares are being purchased
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“The advice that I received from Laura and Emer was practical, sensible and very effective. I am very happy to highly recommend their services.”
“What separates L&J Tax from other firms we have used before is their professionalism, flexibility and ability to engage with us as a client. Most importantly, even though acting as advisor, L&J Tax virtually became part of our internal management team during these transactions, building trust and challenging consensus when required.”
“My experience with the firm has been exemplary, friendly and business-like; the project completed successfully within time and on budget.”
“L&J Tax provided tax due diligence services to us on our recent Irish acquisitions. Emer’s expertise and knowledge in this area was invaluable in ensuring the transactions were successfully completed and on time. We look forward to working together in the future.”
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