Tax structuring for Seller Notes in the UK

May 29, 2025
by a searcher in London, UK
Wondering if anybody can share insights on the tax implications of seller financing in the UK. Specifically want to understand if capital gains taxes on the full amount payable in the year of the transaction, or if they can be deferred until repayment?
Any other implications or considerations would be helpful to know as well.
from University of Nottingham in London, UK
from London Business School in Sevenoaks, UK