Yes I have seen it, its a large document and will take some time to work through.
I understand a succession plan is required.
To give some more back ground data, business turn over is about 90,000 euro, profit about half.
Its a sole trader business, although spouse helps out, but is not an employee!
Retiring due to ill health, but wish to pass business over to my spouse.
Surely it must be straight forward, can I sell to my spouse, will I have to pay cgt.
Or can I not sell it to her?
Obviously there are also cgt exemptions that I need to take into account?
Will my spouse be liable for any taxes on receipt of business?