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today were talking to martin checkets from mills oakley lawyers about some of the legal aspects of buying and selling a financial planning business when youre looking to buy or sell a financial planning business a really important first step is to have a good heads of agreement if you can get things right at the heads of agreement stage we find that the transaction moves incredibly smoothly because the parties are aligned and have a meeting of minds around the key terms of the transaction so those terms would include things like price or the basis on which you calculate the price restraint of trade obligations and clawback obligations one important thing for the parties to consider when theyre preparing a heads of agreement is whether that will be a binding heads or a non-binding heads and certainly my advice as a lawyer would be to make it very very clear on the face of the document which one it is binding or non-binding because there are important legal and tax consequences depend