In this two-part series, I am looking at a theoretical business disposal case study in the IT managed services sector. Part One examined the case through a corporate finance lens, assessing value drivers and detractors and how the shareholders might go about maximising the enterprise value (EV) of their asset. This part considers the tax implications for the shareholders. You may recall two EV outcomes in Part One. The current state valuation was €11.265 million while the future state was based on taking a series of commercial steps to drive the valuation was €18.603 million. The current corporate position  Techcompany…