[ONLINE] Transferring of a Business: Practical Tax & VAT Perspective – 08 & 15 July

Session 1 :Pre-Introduction: Overview of Business Transfers & Income Tax Considerations in Business Transfers

Session 2: VAT Implications in Business Transfers – 15 Jul 25 

Instructed by: Melanie Ciappara & Kenneth Cremona. in: Uncategorized

Seminar Description

Session 1: 8 Jul 25

Pre-Introduction: Overview of Business Transfers

• • Definition of a Transfer of a Going Concern (TOGC)– tax and VAT perspective
  • Common scenarios in business transfers (Mergers, Acquisitions, Restructuring)

Income Tax Considerations in Business Transfers

i. Capital Gains Tax (CGT) & Business Transfers

• • Tax implications for sellers and buyers
  • Exemptions and reliefs

ii. Stamp Duty Considerations

• • When does stamp duty apply?
  • Tax planning strategies to mitigate exposure

iii. Specific Tax Considerations

• • Structuring the transfer for tax efficiency
  • Impact on trading losses and capital allowances

iv. Key Case Studies & Practical Examples

Session 2: VAT Implications in Business Transfers – 15 Jul 25 

i. TOGC & VAT Exemption

• • Definition of TOGC under VAT law
  • Conditions to qualify as a TOGC

ii. VAT Risks & Compliance Considerations

• • When VAT is chargeable on a business transfer
  • Partial transfers and VAT implications

iii. Case Law Discussion

• • Baltic Leasing Ltd (1986) VATTR (VTD2008)
  • E Commrs v Dearwood Ltd, QB (1986) STC 327
  • Kwik Save Group plc (VTD 12749)

iv. Common Pitfalls & How to Avoid Them

v. Practical example

CPE

Qualifies for  4 CPE Professional hours under the core competency area.

Course Fee

The course fee is €120.00 Non-Members €110.00 For Members.

Individual Session €65 Non-Members €60 For Members

The fee covers seminar participation and access to event resources. Login details will be provided closer to the date.

A receipt will be issued to all participants.

Event Resources

Participants will receive the event resources by email.

Additional Information

For more information, kindly use the following communication mediums:

T: 21 58 53 74   M: 77 01 17 19   E: info@skillsmalta.com      Webpage: www.skillsmalta.com