24 January 2007
A new client has asked us for advice as he wishes to sell his bookkeeping and payroll services business. He already has a purchaser in view who has offered £250,000 for the goodwill. On investigation, we have found that the client commenced business as a sole trader in the mid-1980s. In 2001-02, he set up a company and started invoicing his clients through the company; staff salaries and all other expenses were also then paid through the company. No documentation was prepared at the time to evidence the transfer of the trade.
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