Management Buy-Outs – the Ins and Outs

Objectives

One option for succession planning is a sale to the management team. If done the right way, this can give a tax-efficient result for your clients, usually with pre-approval from HMRC. This course will explain how an MBO works and allow you to explain both the tax position and the practical issues to your clients so they can consider this option as part of their succession planning.

Key topics

• Why consider an MBO
• The structure of an MBO
• Pre-transaction clearances from HMRC
• Deferred consideration and/or loan notes

Who should attend

This session is aimed at all advisors of owner-managed businesses who advise on succession planning.