- Sales of businesses are starting to pick up again
- The extension to Entrepreneur's Relief if not as 'generous' as it could be
- Tipping Point for higher rate Capital Gain Tax is £7.5m
- Paying tax on total gains upfront could be necessary to secure the full 10% rate
Lesley Stalker, from small business tax specialists RJP, outlines the important tax aspects to consider when selling a business following the measures announced in the government's recent Emergency Budget.
At the start of the current recession in December 2007, one of the immediate outcomes for business owners was significantly reduced company valuations. This meant that for many, after years of hard work and personal sacrifices, it was no longer attractive to pursue a business sale in the short term. As a result, the market for mergers and acquisitions declined sharply.
Dragons' Den judges James Caan and Deborah Meaden and social entrepreneur Karen Darby are some of the successful entrepreneurs who feature in our exclusive videos. 
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