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Goodwill & Practice Sale

Goodwill & Practice Sale

16 articles on goodwill & practice sale for UK dental professionals.

  • Goodwill & Practice Sale

    Succession Planning for Dental Practices: Family Transfer & Tax Guide

    When a dental practice owner wants to pass the practice to family or the clinical team rather than sell on the open market, two tax dimensions dominate: capital gains tax (where gift holdover relief under TCGA 1992 s.165 replaces the commercial CGT charge) and inheritance tax (where business property relief under IHTA 1984 s.105, as reformed by FA 2026 Schedule 12, can shelter up to £2.5m at 100% and the excess at 50%). This guide covers every internal transfer route, the holdover-vs-BADR planning decision, the PET 7-year clock, the death-vs-lifetime-gift trade-off, and the NHS contract novation point that makes share transfers structurally attractive.

    •16 min read

  • Goodwill & Practice Sale

    Buying Out a Retiring Dental Partner: Funding the Share and the CGT and Goodwill Tax

    When a dental partner retires, the continuing partners usually buy out their share. This guide covers how the exit is valued and funded, the retiring partner's capital gains tax and Business Asset Disposal Relief position, deferred and staged consideration, the SDLT angle where the firm owns its premises, and the pension and NHS-contract points, on 2026/27 figures.

    •10 min read

  • Goodwill & Practice Sale

    Earn-Outs and Deferred Consideration on a Dental Practice Sale: How Capital Gains Tax Works

    When part of your sale price is deferred or tied to future performance, the capital gains tax treatment changes shape. We explain ascertainable versus unascertainable consideration, the two chargeable events created by the Marren v Ingles principle, why BADR often does not reach the earn-out, and how s.280 instalment relief can ease the cash-flow squeeze.

    •12 min read

  • Goodwill & Practice Sale

    Splitting a Dental Practice Sale Price Between Goodwill and Equipment: The Tax That Turns on the Line

    On an asset sale, the agreed price is split between goodwill and tangible equipment, and that line has real tax consequences. Goodwill sits in the CGT and BADR world for the seller, while plant and fixtures move through the capital-allowances system, with balancing charges, AIA and the s.198 election in play. We explain who wins and loses from where the line is drawn.

    •12 min read

  • Goodwill & Practice Sale

    Selling a Dental Practice After the 6 April 2026 BADR Rise: How Timing Works Now

    Business Asset Disposal Relief rose from 14% to 18% on 6 April 2026, worth about £40,000 of extra capital gains tax on a £1m gain. We explain which date governed the rate, why sellers who exchanged unconditionally by 5 April 2026 still keep 14%, and how to plan a disposal at the 18% rate.

    •13 min read

  • Goodwill & Practice Sale

    Asset Sale vs Share Sale: Which Structure Is Right for Your Dental Practice?

    When selling or buying a dental practice, the transaction structure (asset sale or share sale) drives who pays what tax and how goodwill transfers. This guide compares both routes for UK dentists: CGT and Business Asset Disposal Relief, the double-tax trap on a company asset sale, goodwill amortisation relief for the buyer, and the contract-novation versus share-continuity question.

    •11 min read

  • Goodwill & Practice Sale

    How Does Business Asset Disposal Relief Apply to a Dental Practice Sale in 2026/27?

    Business Asset Disposal Relief (BADR) cuts your CGT rate to 18% on the first £1m of gains from a dental practice sale in 2026/27, against the standard 24%. But the conditions are strict: you must be a sole trader, partnership member, or director/employee of the practice company for at least 24 months before disposal. Get the rules wrong and you pay 24% on the whole gain.

    •9 min read

  • Goodwill & Practice Sale

    How Do You Plan a Dental Practice Exit 3-5 Years Before the Sale?

    A well-timed dental practice exit plan can save tens of thousands in tax and increase your sale price. This guide covers the key steps to take 3-5 years before selling, from structuring your accounts to preparing your team and premises.

    •8 min read

  • Goodwill & Practice Sale

    Can Goodwill Stripping Reduce Your Dental Practice Tax Bill Before a Sale?

    Goodwill stripping means pulling cash out of your dental company as a dividend just before you sell, hoping to shrink the capital gain. Once you net the dividend tax against the capital gains tax you avoid, and add the anti-avoidance risk, it usually costs more than selling clean and claiming Business Asset Disposal Relief. This guide works the 2026/27 numbers.

    •8 min read

  • Goodwill & Practice Sale

    How Are Dental Goodwill Valuation Methods Used in UK Practice Sales?

    Dental goodwill valuation in the UK typically uses three methods: earnings multiples, fee income percentages, and market comparisons. Each approach has strengths depending on the practice's NHS/private mix, location, and profitability. This guide explains how each method works with worked examples.

    •7 min read