Tax on Earn-Out Payments: How Each Payment Is Taxed, and When
Learn how earn-out payments from a UK business sale are taxed, when each tranche falls due, and how to keep the gain at capital rather than income rates.
Articles
Practical guides to the tax relief, grants and savings UK businesses are owed.
5 articles · Page 1 of 1
Tax When Selling a Business UK: How Cash, Deferral and Loan Notes Land Differently
Learn how cash up front, deferred consideration and loan notes change the capital gains tax you pay when selling a business UK, with a worked example.
Share Sale or Asset Sale: Which Structure Leaves You Better Off?
Learn how a share sale or asset sale changes the tax a UK seller keeps, why buyers push the other way, and the rates applying from April 2026.
Capital Gains Tax When Selling a Business: How the Bill Is Worked Out and What the Seller Keeps
Learn how capital gains tax is worked out when selling a business: 2026/27 rates, allowances and reliefs, and what the seller is left holding.
Business Asset Disposal Relief: Who Qualifies When Selling Your Company
Learn how Business Asset Disposal Relief works for company sellers: the 18% rate, the £1 million limit and the conditions for claiming.