Estate & Lettings Industry

Estate & Lettings Industry, Estate Agency Sales

Tax on Selling an Estate or Letting Agency

Selling an estate or letting agency can generate a significant capital gain — and the rate you pay depends on decisions made before a buyer appears. This guide covers CGT basics and current rates, the difference between asset and share sale tax treatment (asset sale from a limited company can attract an effective 50-55% rate vs 18% on a qualifying share sale), BADR qualifying conditions for agency owners, earn-out taxation under Marren v Ingles (CGT arises at completion before earn-out cash is received), non-compete payment rules, vendor loan notes, and the self-assessment payment deadline. Tax advice before heads of terms — not after — is the single most important planning point.

Estate & Lettings Industry

The Role of a Solicitor When Selling an Estate or Letting Agency

Estate and letting agency sales require specialist legal representation — not a generalist commercial solicitor. Management agreement assignments, AMFI earn-out mechanics, TUPE compliance, and CMP/compliance warranties are all sector-specific. This depth guide covers why the specialism matters, what your solicitor does at each stage from heads of terms to post-completion, how to choose one, and the common mistakes that cost sellers money.

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