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Business acquisition and disposal

Find out more about buying and selling businesses with our selection of guides, links, books and articles.

What's on this page?

  • eBooks
  • Online articles 
  • Useful links
  • Articles and books in the Library

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Featured book 

Buying and selling private companies and businesses
S. Beswick (Bloomsbury Professional, 2018. 529 pages.
This title focuses on the key commercial, tax and legal issues that arise from business sales.

To borrow this book please contact the Library.

Featured article

A good deal
Taxation, No. 4670, 1 November 2018 p14-18
"Maximising the proceeds from the sale of a company requires some forward planning", states the author in this overview of the sale of a business.

To request a copy of this article please contact the Library.


The Library provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.

Accounting and business valuation methods: how to interpret IFRS accounts

A detailed guide to the different methods of ascertaining the value of a business.

Acquisitions and disposals by listed companies

Summarises the legal and regulatory issues a listed company needs to consider when contemplating a significant corporate transaction.

Company secretary's handbook (11th edition)

An authoritative guide to company secretarial practice. Detailed commentary is accompanied by over 80 precedents. The 5th edition of this title is available through our Ebook Central subscription.

Showing 3 of 9 items

Terms of use: You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

Online articles

The Library provides access to leading business, finance and management journals. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.

Developing learning agility

The author shares insights on aspects of developing learning agility, an openness to information and the ability to learn and use insights from the said information. The article examines the particular habits developed by learning-agile employees, the acquisition of diverse expertise or different skills, and the need for the leadership to foster learning agility.

Prune the brand portfolio?

The article discusses the actions of a fictionalized company in the global hotel industry following its acquisition of another hotel, with a particular focus of the company's portfolio strategy of examining its various brand name hotels. It discusses consumer attitudes towards different hotel brands, including in regard to investing in various hotels.

Are vertical mergers healthy for consumers?

This article discusses the impact of vertical mergers between companies that don't compete directly with one another on consumers. It refers to the recent acquisition of Aetna Inc. by U.S.-based retail pharmacy and healthcare company, CVS Health Corp. Benjamin Gomes-Casseres, a professor of international business at the Brandeis International Business School, says that these type of deals tell a lot about the process of mergers versus partnerships..

Showing 3 of 30 items

Useful links

Buying a business (Business Link)
Introduction to buying businesses and franchises. The Business Link website was discontinued in October 2012 but no direct equivalent has been created for GOV.UK. The guidance remains available through the UK Government Web Archive.

Selling your business: your responsibilities (GOV.UK)
Advice from GOV.UK including sections on tax, legal issues, VAT Registration, employees' rights and business partnerships.

Buy an exisiting business
Business Gateway guide to buying a business with guidance that includes the selecting, valuing and due diligence of a company purchase. Business Gateway is a publicly funded service in Scotland.

Buy or sell a business
NI Business Info guides to buying and selling a business and franchises. NI Business Info is a publicly funded service in Northern Ireland.

Close or sell a business
Business Gateway guide on closing or selling a business with separate sections on employee buyouts, the basis, completing the sale, the value and market for the business, understanding contracts and preparing to sell.

Guide to buying or selling a business (Steeles)
Guide from Steeles Law outlining the main considerations that apply in buying or selling a business.

Private Company Price Index (PCPI)
Quarterly newsletter from BDO analysing the price/earnings ratio for private company sales in the UK.

Top tips for companies planning an acquisition (Bytestart) 
Ten questions business owners should ask before acquiring another company.


Businesses for sale
Extensive database for entrepreneurs listing businesses for sale in 26 countries. The website provides advice and features on buying and selling a business.

Daltons Business weekly
Listing of businesses for sale searchable by price, sector and location. Features a free business valuation service.

Franchise direct
Directory of franchise opportunities searchable by industry, size of investment or location. Website also has a information section with franchise guides.

Franchise UK
Directory of franchise buisness opportunities for sale. Searchable by industry, size of investment or location. Franchise UK runs a free franchise matching service.

Atom Content Marketing guides

Articles and books in the Library collection

To find out how you can borrow books from the Library please see our guide to book loans.

You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.

Can't find what you are looking for?

If you're having trouble finding the information you need, ask the Library & Information Service. Contact us by telephone on +44 (0)20 7920 8620, by web chat or by email at library@icaew.com.

ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.