Business Sales & the Disposal of Assets: A Practical Overview for 2026

Introduction

This webinar provides a practical overview of business acquisitions where only assets are being disposed of. It is designed to assist lawyers and accountants in providing more commercially aware and effective advice to clients involved in buying or selling business assets.

The webinar is also suitable for those with an existing working knowledge of the subject who would benefit from a refresher or further up-skilling in this area.

What You Will Learn

This webinar will cover the following:

• Asset sale v share sale - what is the difference?
• Advantages and disadvantages of an asset sale in 2026
• The process:
  • Due diligence questionnaire
  • Exclusivity agreement
  • Confidentiality agreement
  • Heads of terms
  • Asset purchase agreement
  • Typical warranties and indemnities
  • Documents list
  • Board minutes
• Logistical issues (assets, properties and individual contracts that require third party consents and the implications for confidentiality)
• Requirement to release securities
• Implications of TUPE
• Tax implications (updated for 2026) for buyers and sellers (including CT, VAT, LBTT, SDLT and LTT)
• Tax reliefs available