Purchases and sales of properties and businesses.

The purchase and sale of a property and/or a business raise a number of different tax issues, and planning ahead of an acquisition is therefore important to minimise costs and to avoid incurring unexpected tax costs.
 
Depending on how the transactions are executed (for example if the property is being sold or packaged in a company such that the shares are sold, if a business is sold through a transfer of assets and liabilities or if the shares in an operating company are sold), various tax issues arise - anything from income tax to VAT and stamp duties.