Pre-Sale Planning

When selling your business, the way it’s structured can have a major impact on your net proceeds. Strategic restructuring ahead of a sale, from a tax perspective, can help you retain more of the value you’ve built.

Why Restructuring Matters Before a Sale

Many owners focus on growing the top line, but a well-planned ownership and tax structure can add meaningful value when you eventually exit.

Pre-sale restructuring can:

• Reduce or defer tax liabilities on sale proceeds
• Optimise eligibility for reliefs such as Business Asset Disposal Relief (formerly Entrepreneurs’ Relief)
  
• Separate trading and non-core assets, improving buyer appeal
  
• Simplify ownership structures to support a clean, efficient sale
  
• Enhance flexibility in deal negotiations

Common Tax-Efficient Strategies

Depending on your circumstances, steps might include:

• Establishing a holding company structure
• Spinning out property or non-trading assets
• Introducing family trusts or employee ownership options
• Reviewing shareholding arrangements for tax relief eligibility
• Streamlining legacy or complex group structures

NOTE: These steps require tailored tax advice and should be implemented well before sale discussions begin, often 12–24 months in advance.

The Benefit to You as a Seller

A thoughtful restructuring can:

• Increase net proceeds to shareholders
• Make the business more attractive to acquirers
• Reduce friction during due diligence and negotiations
• Unlock greater flexibility in how the deal is structured
• Plan Early for the Best Outcome

Tax-efficient restructuring isn’t something to leave until the last minute. Early planning can materially change the outcome of your sale.

We work alongside specialist tax advisers to ensure our clients go to market with the right structure in place to maximise after-tax value. 

If you are considering a sale in the next 1-3 years, now is the time to review your structure.

Use the form below to highlight any specific questions and we will respond (normally within 1 working day).

All enquiries are handled with discretion and sensitivity.

"I was supported through the process by Matt Dillon from La Salle Corporate. From my first meeting with Matt it was clear that I was in good hands. He helped me navigate my way through the selling process, providing clear direction and support along the way."

Geraldine Butler - Owner • Values In Care