1.   Care must be taken to ensure that these assets are included in the sale if they are needed by the purchaser for operating the business.

2.   In addition the purchaser will need to specify other advisers such as accountants, actuaries, insurance brokers and bankers.

3.   The purchaser may need to convene an extraordinary general meeting of the shareholders if insufficient share capital or authority exists and consider the need to disapply any pre-emption rights.

4.   In such circumstances the purchaser will then need to rely upon the terms of the sale agreement to recover from the vendor.

5.   For this, the purchaser will need detailed information as to the age, length of employment, salary and benefits for each employee.

6.   Purchasers do not need to touch them or try them on.