advantages of a
SALE / LEASEBACK STRUCTURE

Sale/Leaseback transactions may offer advantages to property sellers, including:
Unlocks value in the property
Ability to re-invest proceeds of sale into your business, into new business opportunities or to reduce debt
Seller retains use of the property with no disruption to business operations
The lease can be tailored to the specific needs of the seller, such as a long term occupancy
Alternative to financing the property
Risk of property ownership is transferred to purchaser
Possible deductibility of rent and outgoings payments under the lease

tailor your LEASEBACK

To give you certainty, the terms of your lease should be finalised before selling the property.
The lease terms that you will need to consider include:
Duration of the initial lease, and any options
Initial rent
Rental reviews during the lease and options
Security given to the landlord in the form of directors’ guarantees and/or a bank guarantee
Capacity to sell your business at a later date
Always ensure that you obtain professional advice from your accountant about your particular taxation circumstances, and from your solicitor for considered legal advice.