If your business is a company, you can sell your shares, so the buyer takes over the company as it stands, or the company can sell its business and assets. A sole trader or partnership selling the whole business can sell only its assets. The structure is agreed at heads of terms, so decide it with your adviser before you negotiate the price.
Business Asset Disposal Relief
Check whether you qualify, and whether the relief lowers your Capital Gains Tax on selling your business or shares