Tax when selling a business (7 sources)

Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2).

3 of the 18 named sources that could be read published a usable figure; 15 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere.

The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in % (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 7 figures, never sentences; 53 candidate sentence(s) were refused by a reviewer with the reason recorded.

The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one table per jurisdiction of what the STATUTE says a seller owes and a broker must hold, read from the authority rather than from an adviser's summary: the federal capital-gains rate ladder and the residual-method allocation classes, the installment-sale treatment of a seller note, the QSBS exclusion, the ROBS conditions for a 401k-funded purchase, the UK relief rate and its lifetime limit, and state by state whether a business broker must hold a real-estate or a dedicated licence.

The derivation is the COVERAGE MAP - which states require what, and which figures changed on which date - which no single authority publishes because each publishes only its own.

53 candidate sentences on these pages were refused by a reviewer; each refusal and its reason is recorded in the review ledger.