Ltd company practice with 5 shareholders and one of them is taking the clients they manage to another practice due to relocation.
Acquirer buys goodwill (clients) say for £100,000 from practice
Practice pays corporation tax of £20,000
Buys back exiting shareholders shares for £80,000
Shareholder claims ER and after tax receives £73,000ish
Is there a way the exiting shareholder could get £91,000ish by being able to claim ER on the whole £100,000