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Omschrijving

Structured to reflect the process in practice, this book focuses on the key commercial, tax and legal issues that arise from business sales. By addressing fundamental issues from the perspective of both the seller and the purchaser it is a perfect handbook for all those involved in such acquisitions.

From due diligence through to completion of the share purchase or business transfer agreement it contains clear, expert advice.

The 12th edition has been updated to include:
- Merger law changes in the Digital Markets
- Competition and Consumers Act 2024
- Company law changes in the Economic Crime and Corporate Transparency Act 2023
- Changes to taxation, including capital gains tax on business sales

The book includes case law such as:
- MDW Holdings Limited v James Robert Norvill, Jane Rosemary Norvill and Stephen John Norvill [2022] EWCA Civ 883 (deceit and warranties on sale of a business)
- BTI 2014 LLC v Sequana SA [2022] UKSC 25 (directors' duties)
- Secretary of State for Business and Trade v Barnsby [2023] EWHC 2284 (Ch) (directors' liability)
- Decision Inc Holdings Proprietary Ltd v Garbett [2023] EWHC 588 (Ch) (warranties)

It also includes checklists, draft enquiries, letters of disclosure and a specimen completion agenda, together with an accompanying electronic download containing all the precedents in the work.

This title is included in Bloomsbury Professional's Company and Commercial Law online service.