There are different tax consequences depending on the structure used in the sale/purchase of a business. The buyer and seller are often adverse in their interests. Practitioners need to know the tax implications for both buyers and sellers and also any alternatives to get the most favorable tax results. The course includes structuring and reporting different transactions. It will include allocation of the purchase price in different transactions. Anyone that may advise a client on the buying or selling of a business will benefit. Discussion Leader: Ian Redpath