This practice guide deals with capital taxes from the shareholder's perspective when selling a company. CGT is obviously an important consideration and in particular maximising Entrepreneur's Relief to mitigate the tax liability. Tax planning should start at the earliest opportunity, sometimes many years in advance, and should not be simply confined to the CGT consequences. IHT and the loss of Business Property Relief post-sale is an equally and arguably more important factor when advising clients on the sale of their company.