Course Details

Deferred and earn‑out structures are now standard in SME sales — but they’re also the source of the most disputes, tax surprises, and post‑completion headaches. This practical session gives accountants the legal insight needed to protect clients, spot risks early, and guide negotiations with confidence.


On this course you will learn:

  • How to structure deferred and earn‑out mechanisms safely
  • The legal traps that create disputes (and how to avoid them)
  • What buyers and sellers think they’ve agreed… versus what the contract actually says
  • How to work with lawyers to secure clarity, certainty, and enforceability
  • Tax issues for sellers to consider
  • Deferred vs earn-out consideration – what does it mean for tax?

CPD Club

Enjoy all of the premium features of the ultimate resource for the UK Accounting Community.

Join CPD Club

CPD Course Speaker

AY Business Law

Aly Young

Aly Young is a solicitor with 30 years’ experience of advising companies on legal issues.

She has previously worked as a GC in Plc’s and traditional law firms, also as a consultant. Since 2022 she has run her own law firm specializing in helping business owners prepare for and complete an exit strategy. Particularly focusing on exit through sale. She regularly delivers training sessions to business owners, finance, procurement and sales teams and fellow legal and other professionals, covering a wide range of business law issues.

Recognised for her ability to find simple solutions to apparently complex problems and is known for her no-nonsense approach.

Technical Executive

Lungi Sepotokele

Lungi trained with PwC in Johannesburg and specialised in external audit of mining companies. She completed part of her training as an academic at Wits University where she completed her Master of Commerce degree. Lungi has worked in external audit in Canada as an audit senior and Ireland as an audit manager.

Outside of her accounting qualifications Lungi is a hobby baker who volunteers by baking for the homeless in Dublin City

ATT - Director of Public Policy

Emma Rawson

Emma Rawson is Director of Public Policy at the Association of Taxation Technicians (ATT), leading their tax technical and professional standards work. Her focus is on emerging tax policy, and she works closely with HMRC and the Treasury. She also strongly believes in sharing her knowledge about and love of tax with others. Whether that’s members of the accounting and tax profession through articles and talks, or the general public through media work and school visits.

Emma frequently contributes articles on topical tax issues to leading tax and accountancy publications. She has presented talks and webinars around the country, as well as appearing on BBC radio and television to discuss tax issues and providing oral evidence to committees of both the House of Lords and House of Commons.

Emma is a member of the Association of Taxation Technicians (ATT) and Chartered Institute of Taxation (CIOT), and a Fellow of the Institute of Chartered Accountants of England and Wales (ICAEW).

In 2026 she was awarded an OBE in the King’s Birthday Honours List in recognition of her contributions to the tax profession. She also received the ‘Outstanding Contribution by an Individual’ award at the 2026 Tolley’s Taxation Awards and the ‘John Stokdyk Outstanding Achievement Award’ at the 2026 Accounting Excellence Awards.