Guides & Insights

Selling and buying a business in Ireland, explained plainly — twenty guides.

Before You Go to Market

What to Fix Before You Sell

The preparation that defends your price, done before a buyer is ever in the room.

Before You Go to Market

Asset Sale or Share Sale?

What each actually does, and why the decision is usually made by the tax analysis.

Before You Go to Market

What Buyers Actually Look For

Not what sellers expect. Buyers price uncertainty, and here is where they find it.

Before You Go to Market

Getting Your Contracts in Order

Unwritten customer contracts are the most common finding in an SME sale, and the most expensive.

Before You Go to Market

Why Tax Advice Comes First

Structure agreed in heads of terms and checked afterwards is the expensive order.

The Deal

What Heads of Terms Actually Bind

Mostly nothing - except confidentiality, exclusivity and costs, which are the parts that cost you.

The Deal

What Exclusivity Costs You

The clause sellers concede without thinking, and the one worth negotiating hardest.

The Deal

Surviving Due Diligence

What gets asked for, what it turns up in an SME, and how findings change the deal.

The Deal

The Disclosure Letter Explained

The seller’s actual protection, routinely treated as an annex and finished last.

The Deal

Completion Accounts & Retentions

How the final figure is settled, and what a retention is really securing.

Risk After Signing

Warranties & Indemnities in Plain English

What you are personally standing behind, and the four limitations to negotiate.

Risk After Signing

Earn-Outs & How They Go Wrong

Being paid on results you no longer control - and the protections that make it survivable.

Risk After Signing

Getting Released From Personal Guarantees

Selling the business does not release them. The item most often discovered years too late.

Risk After Signing

Restrictive Covenants: What Is Enforceable

Why over-wide drafting protects nobody, and what a seller should watch for.

Risk After Signing

What Survives Completion

The diary a seller should keep: warranty periods, retentions, deferred payments, covenants.

Special Situations

Selling a Business With Staff

They transfer automatically on an asset sale, and consultation can move your completion date.

Special Situations

Landlord Consent & Lease Assignment

The most common reason a completion date moves - and it is always asked for too late.

Special Situations

Change of Control Clauses

The consents a share sale does not avoid, hiding in your banking and customer contracts.

Special Situations

Selling to Family or Management

Where price is not arm’s length, funding is the problem, and relationships outlive the deal.

Special Situations

Retiring & Selling the Business

Two problems, not one: the deal, and what happens to the proceeds afterwards.

General information, not legal advice. This website contains general information about Irish law on business sales and acquisitions. It is not legal advice and does not create a solicitor—client relationship. Every transaction turns on its own facts — the structure, the documents, the parties, the consents required — and advice on yours requires a consultation.

Nothing here is tax advice, and tax drives structure. The choice between an asset sale and a share sale is very largely a tax question, and it should be settled with your accountant or tax adviser, and by reference to Revenue’s own guidance, before heads of terms are signed rather than afterwards. This firm does not advise on tax, does not state rates, thresholds, reliefs or conditions, and does not indicate any tax outcome.

No valuation advice. This firm does not value businesses, does not suggest multiples and does not advise on price. Valuation is for accountants and corporate finance advisers, and it is a separate exercise from the legal work.

Never both sides of the same deal. The firm acts for buyers and, in separate transactions, for sellers — but never for both parties to the same sale. Conflicts are checked at first contact, before any substantive discussion, which is why the first email should name every individual and entity involved.

No outcome or timeline is promised. Nothing on this site states or implies that a transaction will complete, that a consent will be obtained, that a warranty claim will succeed, or that any deal will proceed to a particular timetable. Where another jurisdiction is involved, the law of that jurisdiction applies to what happens there and requires local advice; this firm advises on Irish law only.

Fees. Fees are agreed in writing with the client at the outset. In contentious business, a solicitor may not calculate fees or other charges as a percentage or proportion of any award or settlement.