A business sale is national law and a documentary exercise, so a Munster seller needs an adviser who works in the area rather than one nearby. The province’s business base — heavily owner-managed, often long-established — produces a recognisable and preparable set of findings.
Long-Established, Owner-Managed, and Entangled
Manufacturing, agri-food, engineering, tourism and hospitality, marine, construction services and professional practices — much of it owner-managed and a good deal of it long-established, sometimes across generations. That produces a familiar diligence profile. Customer relationships running for decades on trust and nothing in writing. Premises held personally by the owner rather than by the company. Equipment on finance supported by personal guarantees given years ago and forgotten. Accounts prepared conscientiously for tax rather than for sale. IP, domains and software licences registered to an individual. And genuine key-person dependency, where the business is substantially the owner’s own relationships. None of that reflects badly on the business. It does mean a buyer cannot see what they are buying — and what a buyer cannot see, they price, through a lower figure, a retention, or a warranty the seller carries personally.
Retirement Exits: the Second Half of the Job
In a long-established base a large share of sales are retirement exits, and those sellers have two problems rather than one. The transaction converts an illiquid trading company into a substantial liquid asset, which changes the estate position immediately and completely. A will drafted when the main asset was the business often makes no sense once the business is gone — it may leave shares that no longer exist, and provision that looked balanced when one child worked in the business and others did not becomes a genuinely open question once everything is divisible. Those matters belong in the same conversation as the deal rather than two years afterwards. Richard O’Shea is a TEP of the Society of Trust and Estate Practitioners and the firm runs a substantial estates practice alongside the transactional work, which is the reason the succession side gets raised while it can still be planned around.
Two Free Tools Before You Call
The Sale Structure Check walks the asset-versus-share question and what follows from each. The Readiness Check produces a gap list ordered by what will delay the deal or reduce the price. Both run on your own device — nothing stored, and neither is tax advice.
Selling, Buying, or Still Deciding?
What is being sold, whether an accountant has advised on structure, what is signed already, and whether there are employees and a lease. Conflicts are checked first, so name every party in your first email.
Call 01 5827148