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Business Tax in Divorce

Note: Tax law changes frequently. The information on this page reflects general principles and is not legal or tax advice. Always confirm current rates, thresholds, and legislation with a qualified adviser.

Expert analysis of the tax consequences of business asset division in divorce.

We advise on extraction of value from a business to fund a settlement, business asset disposal relief, the tax treatment of deferred consideration and earn-out arrangements, and the corporate tax position of the business post-settlement.

Key issues

  • Extracting value tax-efficiently
  • Timing of disposals
  • Deferred consideration tax treatment
  • Interaction with business property relief for IHT purposes

Verify current business tax rates and relief provisions before publishing.