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		<id>https://www.designingbuildings.co.uk/w/index.php?action=history&amp;feed=atom&amp;title=Taxes_associated_with_selling_a_business</id>
		<title>Taxes associated with selling a business - Revision history</title>
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		<updated>2026-05-27T18:17:30Z</updated>
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	<entry>
		<id>https://www.designingbuildings.co.uk/w/index.php?title=Taxes_associated_with_selling_a_business&amp;diff=211327&amp;oldid=prev</id>
		<title>Editor at 15:42, 18 August 2021</title>
		<link rel="alternate" type="text/html" href="https://www.designingbuildings.co.uk/w/index.php?title=Taxes_associated_with_selling_a_business&amp;diff=211327&amp;oldid=prev"/>
				<updated>2021-08-18T15:42:47Z</updated>
		
		<summary type="html">&lt;p&gt;&lt;/p&gt;
&lt;table style=&quot;background-color: white; color:black;&quot;&gt;
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		&lt;td colspan='2' style=&quot;background-color: white; color:black;&quot;&gt;← Older revision&lt;/td&gt;
		&lt;td colspan='2' style=&quot;background-color: white; color:black;&quot;&gt;Revision as of 15:42, 18 August 2021&lt;/td&gt;
		&lt;/tr&gt;&lt;tr&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot;&gt;Line 47:&lt;/td&gt;
&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot;&gt;Line 47:&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;* Business.&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;* Business.&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan=&quot;2&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td class='diff-marker'&gt;+&lt;/td&gt;&lt;td style=&quot;background: #cfc; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;&lt;ins style=&quot;color: red; font-weight: bold; text-decoration: none;&quot;&gt;* Business Asset Disposal Relief BADR.&lt;/ins&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;* Capital gains tax.&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;* Capital gains tax.&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;* CIAT articles.&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;* CIAT articles.&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;</summary>
		<author><name>Editor</name></author>	</entry>

	<entry>
		<id>https://www.designingbuildings.co.uk/w/index.php?title=Taxes_associated_with_selling_a_business&amp;diff=211321&amp;oldid=prev</id>
		<title>Editor at 14:16, 18 August 2021</title>
		<link rel="alternate" type="text/html" href="https://www.designingbuildings.co.uk/w/index.php?title=Taxes_associated_with_selling_a_business&amp;diff=211321&amp;oldid=prev"/>
				<updated>2021-08-18T14:16:39Z</updated>
		
		<summary type="html">&lt;p&gt;&lt;/p&gt;
&lt;table style=&quot;background-color: white; color:black;&quot;&gt;
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		&lt;td colspan='2' style=&quot;background-color: white; color:black;&quot;&gt;← Older revision&lt;/td&gt;
		&lt;td colspan='2' style=&quot;background-color: white; color:black;&quot;&gt;Revision as of 14:16, 18 August 2021&lt;/td&gt;
		&lt;/tr&gt;&lt;tr&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot;&gt;Line 51:&lt;/td&gt;
&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot;&gt;Line 51:&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;* Glossary of property law terms.&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;* Glossary of property law terms.&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;* Non-disclosure Agreement.&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;* Non-disclosure Agreement.&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan=&quot;2&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td class='diff-marker'&gt;+&lt;/td&gt;&lt;td style=&quot;background: #cfc; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;&lt;ins style=&quot;color: red; font-weight: bold; text-decoration: none;&quot;&gt;* Office of Tax Simplification OTS.&lt;/ins&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;[[Category:DCN_Commentary]] [[Category:DCN_Policy]] [[Category:Property_law]] [[Category:Cost_/_business_planning]]&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;[[Category:DCN_Commentary]] [[Category:DCN_Policy]] [[Category:Property_law]] [[Category:Cost_/_business_planning]]&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;</summary>
		<author><name>Editor</name></author>	</entry>

	<entry>
		<id>https://www.designingbuildings.co.uk/w/index.php?title=Taxes_associated_with_selling_a_business&amp;diff=211300&amp;oldid=prev</id>
		<title>Editor at 11:24, 18 August 2021</title>
		<link rel="alternate" type="text/html" href="https://www.designingbuildings.co.uk/w/index.php?title=Taxes_associated_with_selling_a_business&amp;diff=211300&amp;oldid=prev"/>
				<updated>2021-08-18T11:24:05Z</updated>
		
		<summary type="html">&lt;p&gt;&lt;/p&gt;
&lt;table style=&quot;background-color: white; color:black;&quot;&gt;
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			&lt;col class='diff-content' /&gt;
		&lt;tr valign='top'&gt;
		&lt;td colspan='2' style=&quot;background-color: white; color:black;&quot;&gt;← Older revision&lt;/td&gt;
		&lt;td colspan='2' style=&quot;background-color: white; color:black;&quot;&gt;Revision as of 11:24, 18 August 2021&lt;/td&gt;
		&lt;/tr&gt;&lt;tr&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot;&gt;Line 40:&lt;/td&gt;
&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot;&gt;Line 40:&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;-----&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;-----&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;minus;&lt;/td&gt;&lt;td style=&quot;background: #ffa; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;This article originally appeared in the Architectural Technology Journal (at) issue 137 published by CIAT in spring 2021. It was published under the headline&lt;del class=&quot;diffchange diffchange-inline&quot;&gt;[https://architecturaltechnology.com/uploads/assets/f0d62177-92e1-4b44-bccf5175a5b19a0d/AT-137.pdf &lt;/del&gt;,&lt;del class=&quot;diffchange diffchange-inline&quot;&gt;] &lt;/del&gt;'[https://architecturaltechnology.com/uploads/assets/f0d62177-92e1-4b44-bccf5175a5b19a0d/AT-137.pdf Just when business owners thought it could not get any worse]', and written by Simon Hughes, Partner, Taylor Walton.&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;+&lt;/td&gt;&lt;td style=&quot;background: #cfc; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;This article originally appeared in the Architectural Technology Journal (at) issue 137 published by CIAT in spring 2021. It was published under the headline, '[https://architecturaltechnology.com/uploads/assets/f0d62177-92e1-4b44-bccf5175a5b19a0d/AT-137.pdf Just when business owners thought it could not get any worse]', and written by Simon Hughes, Partner, Taylor Walton.&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;--[[User:CIAT|CIAT]]&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;--[[User:CIAT|CIAT]]&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;</summary>
		<author><name>Editor</name></author>	</entry>

	<entry>
		<id>https://www.designingbuildings.co.uk/w/index.php?title=Taxes_associated_with_selling_a_business&amp;diff=211286&amp;oldid=prev</id>
		<title>Editor at 11:00, 18 August 2021</title>
		<link rel="alternate" type="text/html" href="https://www.designingbuildings.co.uk/w/index.php?title=Taxes_associated_with_selling_a_business&amp;diff=211286&amp;oldid=prev"/>
				<updated>2021-08-18T11:00:05Z</updated>
		
		<summary type="html">&lt;p&gt;&lt;/p&gt;
&lt;table style=&quot;background-color: white; color:black;&quot;&gt;
			&lt;col class='diff-marker' /&gt;
			&lt;col class='diff-content' /&gt;
			&lt;col class='diff-marker' /&gt;
			&lt;col class='diff-content' /&gt;
		&lt;tr valign='top'&gt;
		&lt;td colspan='2' style=&quot;background-color: white; color:black;&quot;&gt;← Older revision&lt;/td&gt;
		&lt;td colspan='2' style=&quot;background-color: white; color:black;&quot;&gt;Revision as of 11:00, 18 August 2021&lt;/td&gt;
		&lt;/tr&gt;&lt;tr&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot;&gt;Line 21:&lt;/td&gt;
&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot;&gt;Line 21:&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;Whilst the economic impact of the pandemic is expected to extend beyond 2021, it may not be the easiest time to sell a business, but for those ready to sell, there remains a window for still extracting maximum personal reward from any deal.&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;Whilst the economic impact of the pandemic is expected to extend beyond 2021, it may not be the easiest time to sell a business, but for those ready to sell, there remains a window for still extracting maximum personal reward from any deal.&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;minus;&lt;/td&gt;&lt;td style=&quot;background: #ffa; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;If you are already in discussions with a potential buyer, it is crucial that at the earliest possible opportunity you require them to execute a &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;non&lt;/del&gt;-disclosure &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;agreement &lt;/del&gt;and only then proceed to full legal documents once the prospective transaction is well described in a ‘heads of terms’ agreement.&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;+&lt;/td&gt;&lt;td style=&quot;background: #cfc; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;If you are already in discussions with a potential buyer, it is crucial that at the earliest possible opportunity you require them to execute a &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;Non&lt;/ins&gt;-disclosure &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;Agreement &lt;/ins&gt;and only then proceed to full legal documents once the prospective transaction is well described in a ‘heads of terms’ agreement.&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;If you are trying to sell before any changes to the CGT rules, it is critical to get the advice of experienced corporate lawyers who will ensure that as the seller you do not make easy or unnecessary concessions early on in the ‘heads of terms’, before the deal becomes binding.&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;If you are trying to sell before any changes to the CGT rules, it is critical to get the advice of experienced corporate lawyers who will ensure that as the seller you do not make easy or unnecessary concessions early on in the ‘heads of terms’, before the deal becomes binding.&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;</summary>
		<author><name>Editor</name></author>	</entry>

	<entry>
		<id>https://www.designingbuildings.co.uk/w/index.php?title=Taxes_associated_with_selling_a_business&amp;diff=211284&amp;oldid=prev</id>
		<title>Editor: moved Just when business owners thought it could not get any worse to Taxes associated with selling a business</title>
		<link rel="alternate" type="text/html" href="https://www.designingbuildings.co.uk/w/index.php?title=Taxes_associated_with_selling_a_business&amp;diff=211284&amp;oldid=prev"/>
				<updated>2021-08-18T10:59:33Z</updated>
		
		<summary type="html">&lt;p&gt;moved &lt;a href=&quot;/wiki/Just_when_business_owners_thought_it_could_not_get_any_worse&quot; class=&quot;mw-redirect&quot; title=&quot;Just when business owners thought it could not get any worse&quot;&gt;Just when business owners thought it could not get any worse&lt;/a&gt; to &lt;a href=&quot;/wiki/Taxes_associated_with_selling_a_business&quot; title=&quot;Taxes associated with selling a business&quot;&gt;Taxes associated with selling a business&lt;/a&gt;&lt;/p&gt;
&lt;table style=&quot;background-color: white; color:black;&quot;&gt;
		&lt;tr valign='top'&gt;
		&lt;td colspan='1' style=&quot;background-color: white; color:black;&quot;&gt;← Older revision&lt;/td&gt;
		&lt;td colspan='1' style=&quot;background-color: white; color:black;&quot;&gt;Revision as of 10:59, 18 August 2021&lt;/td&gt;
		&lt;/tr&gt;&lt;/table&gt;</summary>
		<author><name>Editor</name></author>	</entry>

	<entry>
		<id>https://www.designingbuildings.co.uk/w/index.php?title=Taxes_associated_with_selling_a_business&amp;diff=211283&amp;oldid=prev</id>
		<title>Editor at 10:58, 18 August 2021</title>
		<link rel="alternate" type="text/html" href="https://www.designingbuildings.co.uk/w/index.php?title=Taxes_associated_with_selling_a_business&amp;diff=211283&amp;oldid=prev"/>
				<updated>2021-08-18T10:58:11Z</updated>
		
		<summary type="html">&lt;p&gt;&lt;/p&gt;
&lt;table style=&quot;background-color: white; color:black;&quot;&gt;
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		&lt;td colspan='2' style=&quot;background-color: white; color:black;&quot;&gt;← Older revision&lt;/td&gt;
		&lt;td colspan='2' style=&quot;background-color: white; color:black;&quot;&gt;Revision as of 10:58, 18 August 2021&lt;/td&gt;
		&lt;/tr&gt;&lt;tr&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot;&gt;Line 40:&lt;/td&gt;
&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot;&gt;Line 40:&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;-----&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;-----&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;minus;&lt;/td&gt;&lt;td style=&quot;background: #ffa; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;This article originally appeared in the Architectural Technology Journal (at) issue &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;13[https://architecturaltechnology.com/uploads/assets/f0d62177-92e1-4b44-bccf5175a5b19a0d/AT-&lt;/del&gt;137&lt;del class=&quot;diffchange diffchange-inline&quot;&gt;.pdf 7] &lt;/del&gt;published by CIAT in spring 2021. It was published under the headline[https://architecturaltechnology.com/uploads/assets/f0d62177-92e1-4b44-bccf5175a5b19a0d/AT-137.pdf ,] '[https://architecturaltechnology.com/uploads/assets/f0d62177-92e1-4b44-bccf5175a5b19a0d/AT-137.pdf Just when business owners thought it could not get any worse]', and written by Simon Hughes, Partner, Taylor Walton.&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;+&lt;/td&gt;&lt;td style=&quot;background: #cfc; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;This article originally appeared in the Architectural Technology Journal (at) issue 137 published by CIAT in spring 2021. It was published under the headline[https://architecturaltechnology.com/uploads/assets/f0d62177-92e1-4b44-bccf5175a5b19a0d/AT-137.pdf ,] '[https://architecturaltechnology.com/uploads/assets/f0d62177-92e1-4b44-bccf5175a5b19a0d/AT-137.pdf Just when business owners thought it could not get any worse]', and written by Simon Hughes, Partner, Taylor Walton.&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;--[[User:CIAT|CIAT]]&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;--[[User:CIAT|CIAT]]&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;</summary>
		<author><name>Editor</name></author>	</entry>

	<entry>
		<id>https://www.designingbuildings.co.uk/w/index.php?title=Taxes_associated_with_selling_a_business&amp;diff=211282&amp;oldid=prev</id>
		<title>Editor at 10:57, 18 August 2021</title>
		<link rel="alternate" type="text/html" href="https://www.designingbuildings.co.uk/w/index.php?title=Taxes_associated_with_selling_a_business&amp;diff=211282&amp;oldid=prev"/>
				<updated>2021-08-18T10:57:23Z</updated>
		
		<summary type="html">&lt;p&gt;&lt;/p&gt;
&lt;table style=&quot;background-color: white; color:black;&quot;&gt;
			&lt;col class='diff-marker' /&gt;
			&lt;col class='diff-content' /&gt;
			&lt;col class='diff-marker' /&gt;
			&lt;col class='diff-content' /&gt;
		&lt;tr valign='top'&gt;
		&lt;td colspan='2' style=&quot;background-color: white; color:black;&quot;&gt;← Older revision&lt;/td&gt;
		&lt;td colspan='2' style=&quot;background-color: white; color:black;&quot;&gt;Revision as of 10:57, 18 August 2021&lt;/td&gt;
		&lt;/tr&gt;&lt;tr&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot;&gt;Line 40:&lt;/td&gt;
&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot;&gt;Line 40:&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;-----&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;-----&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;minus;&lt;/td&gt;&lt;td style=&quot;background: #ffa; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;This article originally appeared in the [https://architecturaltechnology.com/uploads/assets/f0d62177-92e1-4b44-bccf5175a5b19a0d/AT-137.pdf &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;Architectural Technology Journal (at) issue 137&lt;/del&gt;] published by CIAT in spring 2021. It was written by Simon Hughes, Partner, Taylor Walton.&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;+&lt;/td&gt;&lt;td style=&quot;background: #cfc; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;This article originally appeared in the &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;Architectural Technology Journal (at) issue 13&lt;/ins&gt;[https://architecturaltechnology.com/uploads/assets/f0d62177-92e1-4b44-bccf5175a5b19a0d/AT-137.pdf &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;7&lt;/ins&gt;] published by CIAT in spring 2021. It was &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;published under the headline[https://architecturaltechnology.com/uploads/assets/f0d62177-92e1-4b44-bccf5175a5b19a0d/AT-137.pdf ,] '[https://architecturaltechnology.com/uploads/assets/f0d62177-92e1-4b44-bccf5175a5b19a0d/AT-137.pdf Just when business owners thought it could not get any worse]', and &lt;/ins&gt;written by Simon Hughes, Partner, Taylor Walton.&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;--[[User:CIAT|CIAT]]&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;--[[User:CIAT|CIAT]]&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;</summary>
		<author><name>Editor</name></author>	</entry>

	<entry>
		<id>https://www.designingbuildings.co.uk/w/index.php?title=Taxes_associated_with_selling_a_business&amp;diff=211281&amp;oldid=prev</id>
		<title>Editor at 10:54, 18 August 2021</title>
		<link rel="alternate" type="text/html" href="https://www.designingbuildings.co.uk/w/index.php?title=Taxes_associated_with_selling_a_business&amp;diff=211281&amp;oldid=prev"/>
				<updated>2021-08-18T10:54:03Z</updated>
		
		<summary type="html">&lt;p&gt;&lt;/p&gt;
&lt;table style=&quot;background-color: white; color:black;&quot;&gt;
			&lt;col class='diff-marker' /&gt;
			&lt;col class='diff-content' /&gt;
			&lt;col class='diff-marker' /&gt;
			&lt;col class='diff-content' /&gt;
		&lt;tr valign='top'&gt;
		&lt;td colspan='2' style=&quot;background-color: white; color:black;&quot;&gt;← Older revision&lt;/td&gt;
		&lt;td colspan='2' style=&quot;background-color: white; color:black;&quot;&gt;Revision as of 10:54, 18 August 2021&lt;/td&gt;
		&lt;/tr&gt;&lt;tr&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot;&gt;Line 21:&lt;/td&gt;
&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot;&gt;Line 21:&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;Whilst the economic impact of the pandemic is expected to extend beyond 2021, it may not be the easiest time to sell a business, but for those ready to sell, there remains a window for still extracting maximum personal reward from any deal.&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;Whilst the economic impact of the pandemic is expected to extend beyond 2021, it may not be the easiest time to sell a business, but for those ready to sell, there remains a window for still extracting maximum personal reward from any deal.&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;minus;&lt;/td&gt;&lt;td style=&quot;background: #ffa; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;If you are already in discussions with a potential buyer, it is crucial that at the earliest possible opportunity you require them to execute a &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;Non&lt;/del&gt;-disclosure &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;Agreement &lt;/del&gt;and only then proceed to full legal documents once the prospective transaction is well described in a ‘heads of terms’ agreement.&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;+&lt;/td&gt;&lt;td style=&quot;background: #cfc; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;If you are already in discussions with a potential buyer, it is crucial that at the earliest possible opportunity you require them to execute a &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;non&lt;/ins&gt;-disclosure &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;agreement &lt;/ins&gt;and only then proceed to full legal documents once the prospective transaction is well described in a ‘heads of terms’ agreement.&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;If you are trying to sell before any changes to the CGT rules, it is critical to get the advice of experienced corporate lawyers who will ensure that as the seller you do not make easy or unnecessary concessions early on in the ‘heads of terms’, before the deal becomes binding.&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;If you are trying to sell before any changes to the CGT rules, it is critical to get the advice of experienced corporate lawyers who will ensure that as the seller you do not make easy or unnecessary concessions early on in the ‘heads of terms’, before the deal becomes binding.&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;</summary>
		<author><name>Editor</name></author>	</entry>

	<entry>
		<id>https://www.designingbuildings.co.uk/w/index.php?title=Taxes_associated_with_selling_a_business&amp;diff=211280&amp;oldid=prev</id>
		<title>Editor at 10:53, 18 August 2021</title>
		<link rel="alternate" type="text/html" href="https://www.designingbuildings.co.uk/w/index.php?title=Taxes_associated_with_selling_a_business&amp;diff=211280&amp;oldid=prev"/>
				<updated>2021-08-18T10:53:29Z</updated>
		
		<summary type="html">&lt;p&gt;&lt;/p&gt;
&lt;table style=&quot;background-color: white; color:black;&quot;&gt;
			&lt;col class='diff-marker' /&gt;
			&lt;col class='diff-content' /&gt;
			&lt;col class='diff-marker' /&gt;
			&lt;col class='diff-content' /&gt;
		&lt;tr valign='top'&gt;
		&lt;td colspan='2' style=&quot;background-color: white; color:black;&quot;&gt;← Older revision&lt;/td&gt;
		&lt;td colspan='2' style=&quot;background-color: white; color:black;&quot;&gt;Revision as of 10:53, 18 August 2021&lt;/td&gt;
		&lt;/tr&gt;&lt;tr&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot;&gt;Line 50:&lt;/td&gt;
&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot;&gt;Line 50:&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;* CIAT articles.&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;* CIAT articles.&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;* Glossary of property law terms.&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;* Glossary of property law terms.&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan=&quot;2&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td class='diff-marker'&gt;+&lt;/td&gt;&lt;td style=&quot;background: #cfc; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;&lt;ins style=&quot;color: red; font-weight: bold; text-decoration: none;&quot;&gt;* Non-disclosure Agreement.&lt;/ins&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;[[Category:DCN_Commentary]] [[Category:DCN_Policy]] [[Category:Property_law]] [[Category:Cost_/_business_planning]]&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;[[Category:DCN_Commentary]] [[Category:DCN_Policy]] [[Category:Property_law]] [[Category:Cost_/_business_planning]]&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;</summary>
		<author><name>Editor</name></author>	</entry>

	<entry>
		<id>https://www.designingbuildings.co.uk/w/index.php?title=Taxes_associated_with_selling_a_business&amp;diff=211278&amp;oldid=prev</id>
		<title>Editor at 10:33, 18 August 2021</title>
		<link rel="alternate" type="text/html" href="https://www.designingbuildings.co.uk/w/index.php?title=Taxes_associated_with_selling_a_business&amp;diff=211278&amp;oldid=prev"/>
				<updated>2021-08-18T10:33:23Z</updated>
		
		<summary type="html">&lt;p&gt;&lt;/p&gt;
&lt;table style=&quot;background-color: white; color:black;&quot;&gt;
			&lt;col class='diff-marker' /&gt;
			&lt;col class='diff-content' /&gt;
			&lt;col class='diff-marker' /&gt;
			&lt;col class='diff-content' /&gt;
		&lt;tr valign='top'&gt;
		&lt;td colspan='2' style=&quot;background-color: white; color:black;&quot;&gt;← Older revision&lt;/td&gt;
		&lt;td colspan='2' style=&quot;background-color: white; color:black;&quot;&gt;Revision as of 10:33, 18 August 2021&lt;/td&gt;
		&lt;/tr&gt;&lt;tr&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot;&gt;Line 1:&lt;/td&gt;
&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot;&gt;Line 1:&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;minus;&lt;/td&gt;&lt;td style=&quot;background: #ffa; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;[[File:BusinessForSale.jpg]]&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;+&lt;/td&gt;&lt;td style=&quot;background: #cfc; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;[[&lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;File:BusinessForSale.jpg|link=&lt;/ins&gt;File:BusinessForSale.jpg]]&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;= Introduction =&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;= Introduction =&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot;&gt;Line 46:&lt;/td&gt;
&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot;&gt;Line 46:&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;= Related articles on Designing Buildings Wiki =&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;= Related articles on Designing Buildings Wiki =&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan=&quot;2&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td class='diff-marker'&gt;+&lt;/td&gt;&lt;td style=&quot;background: #cfc; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;&lt;ins style=&quot;color: red; font-weight: bold; text-decoration: none;&quot;&gt;* Business.&lt;/ins&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan=&quot;2&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td class='diff-marker'&gt;+&lt;/td&gt;&lt;td style=&quot;background: #cfc; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;&lt;ins style=&quot;color: red; font-weight: bold; text-decoration: none;&quot;&gt;* Capital gains tax.&lt;/ins&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;* CIAT articles.&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;* CIAT articles.&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan=&quot;2&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td class='diff-marker'&gt;+&lt;/td&gt;&lt;td style=&quot;background: #cfc; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;&lt;ins style=&quot;color: red; font-weight: bold; text-decoration: none;&quot;&gt;* Glossary of property law terms.&lt;/ins&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan=&quot;2&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td class='diff-marker'&gt;+&lt;/td&gt;&lt;td style=&quot;background: #cfc; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;&lt;ins style=&quot;color: red; font-weight: bold; text-decoration: none;&quot;&gt;&lt;/ins&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan=&quot;2&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td class='diff-marker'&gt;+&lt;/td&gt;&lt;td style=&quot;background: #cfc; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;&lt;ins style=&quot;color: red; font-weight: bold; text-decoration: none;&quot;&gt;[[Category:DCN_Commentary]] [[Category:DCN_Policy]] [[Category:Property_law]] [[Category:Cost_/_business_planning]]&lt;/ins&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;</summary>
		<author><name>Editor</name></author>	</entry>

	</feed>