Article category
Selling & Exit Articles
Preparing a UK SME for sale. Timing, advisers, deal structure, earn-outs, goodwill, and why first offers often come in below expectations.
6 articles
Selling & Exit
Low Acquisition Offers: Four Causes in UK SME Sale Processes
Four causes of low offers in UK SME sales: wrong financial baseline, unpriced structural risk, premature go-to-market, single-bidder process design.
Selling & Exit
UK SME Saleability: Six Attributes That Move Deal Outcomes
UK SME saleability in 2026: six attributes buyers reward, earnings quality, concentration, recurring revenue, management, contracts, working capital.
Selling & Exit
Retirement Number Versus Market Valuation: UK SME Reconciliation
Retirement number versus business market valuation for UK SME owners: gap mechanisms, reconciliation framework, BADR, net-of-tax planning timetable.
Selling & Exit
Pre-Sale Valuation Review: 18-Month Multiple Uplift Process
Pre-sale valuation review adds 1.5 to 2 turns of EBITDA over 18 months by fixing earnings quality, concentration, recurring revenue, and management depth.
Selling & Exit
BADR 2026: Capital Gains Tax on UK Business Sales
Business Asset Disposal Relief at 14% from April 2025: qualifying conditions, £1m lifetime allowance, EOT 50% relief from 26 November 2025, net proceeds.
Selling & Exit
Buyer Valuation Model: Trade, Private Equity, MBO Underwriting
How UK trade, private equity and MBO buyers value SMEs: normalised EBITDA, sector multiple, structural discounts, equity bridge, deal-structure choices.
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