Earn outs and deferred consideration are often presented as solutions to valuation gaps. In practice, they are compromises. They allow deals to proceed where buyer and seller expectations do not fully align. Understanding the implications is critical. An earn out links part of the sale price to future performance. This can be attractive where there […]

Family businesses often carry strengths that other businesses do not. Strong relationships, long-term thinking and a shared sense of purpose can create resilience and stability. However, these same factors can introduce complexity when it comes to succession. The challenge is not simply transferring ownership. It is managing expectations, relationships and control. One of the most […]

Shareholder disputes rarely begin with major disagreements. More often, they develop gradually through misalignment, unclear expectations and poor communication. By the time the issue becomes visible, the damage is often already underway. For Irish SMEs, the impact can be significant. The immediate effect is usually operational. Decision making slows or stops. Strategic initiatives are delayed. […]

For many Irish business owners, selling shares in their company is the moment where years of work are finally realised financially. Yet it is also one of the most misunderstood stages of the business lifecycle. The focus is often placed on achieving the highest possible price, but in practice, what matters is the amount retained […]

When planning an exit, Irish business owners are often faced with a fundamental decision: sell to an external buyer or pursue a management buyout. Both routes can deliver value, but they differ significantly in structure, risk and outcome. A third-party sale typically involves selling to a trade buyer or investor. This route can maximise price, […]

Shareholder deadlock is a common risk in Irish SMEs, particularly where ownership is evenly split or decision making requires unanimous agreement. What often begins as a difference of opinion can quickly escalate into a situation where the business cannot move forward. In 2026, with increased pressure on performance and governance, resolving deadlock efficiently is critical […]

For Irish business owners planning an exit, valuation is often the most important and most misunderstood element of the process. Many assume that a profitable business will automatically achieve a strong price. In reality, buyers look beyond headline profit figures and focus on a range of factors that determine both value and risk. One of […]

Shareholder disputes can be one of the most damaging challenges an SME faces. In many Irish businesses, ownership is concentrated among a small group of founders, family members or investors. While this can create strong alignment in the early stages, differences in expectations often emerge as the business grows. Without proper governance, these differences can […]

For many Irish business owners, exiting a company represents one of the most important financial events of their career. Whether the intention is to retire, sell to a third party or transfer ownership to the next generation, a successful exit rarely happens by accident. In 2026, early and structured planning is essential to maximise value […]

Transferring shares in a company is a significant step for any business owner. Whether the transfer is part of succession planning, bringing in new investors or restructuring ownership, it carries both tax and legal implications. In 2026, Irish shareholders must approach share transfers with careful planning to ensure the process is efficient and compliant. One […]