Heads of Terms & Exclusivity

A short document, mostly not binding — except for the parts that are, which are the parts that cost you.

Sellers misread heads of terms in both directions. Some treat the whole document as binding and concede points they never needed to concede. Others treat none of it as binding and hand over a long exclusivity period without thinking — which is the one clause in it that genuinely costs them.

What Binds, What Does Not, and What Belongs in It

Generally binding: confidentiality, the exclusivity period, costs provisions, and any governing law clause. Generally not: price, structure, conditions and timetable, which are usually expressed to be subject to contract. The wording matters — a document not clearly marked subject to contract, or drafted so that it reads as a concluded bargain, can create arguments nobody wants, and checking that takes a minute. Heads of terms should be short. They exist so the lawyers draft the same deal and so the few binding points are fixed; a long one means the sale agreement is being negotiated twice, once in a document that does not bind and once in one that does, which wastes money and breeds inconsistency. What belongs: the parties, what is being sold, the structure, the price and how it is payable including any retention or deferred element, the key conditions, exclusivity, confidentiality, costs, and a clear subject-to-contract statement. And before any of it, the NDA — genuinely binding, and worth more than a signature on a template when the person reading your customer list and margins may be a competitor. Check its duration, whether advisers and funders are covered, what happens to copies if the deal dies, and whether it restrains solicitation of your staff and customers.

What Exclusivity Really Costs

During exclusivity you cannot speak to another buyer. Your business is being examined by someone who may not proceed. Staff, customers and suppliers begin to sense something. Your own time goes into due diligence responses rather than into trading, which in an owner-managed business means the numbers can actually soften while the deal is running. And your leverage falls every week, because the buyer knows you have no alternative and that walking away costs you the months already spent. If they withdraw at the end of it, you restart with less time, less energy and a distracted business. So negotiate it: keep the period as short as is realistic; tie it to the buyer doing something concrete — producing evidence of funding, instructing advisers, delivering a due diligence list within a set time; and make it lapse automatically rather than roll on. The same logic explains why the price in heads of terms is an anchor that moves in one direction. It is difficult to raise afterwards and straightforward for a buyer to reduce once due diligence turns something up — with the seller negotiating from inside exclusivity. That is the strongest practical argument for fixing the business before going to market rather than conceding on each finding afterwards.

Been Sent Heads of Terms?

Worth an hour before signing rather than a month afterwards - particularly the exclusivity period, the costs clause and whether the document is properly subject to contract.

Call 01 5827148

Related Reading

Heads of Terms - FAQs

Typically the confidentiality provisions, the exclusivity period, the costs provisions and any governing law clause. Typically not the commercial terms - price, structure, conditions and timetable are generally expressed to be subject to contract and are not intended to create legal obligations. The document usually says so expressly, and the wording matters: a heads of terms that is not clearly marked as subject to contract, or that reads as a concluded bargain, can create arguments nobody wants. That is the first thing to check and it takes a minute.

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.