First Wednesday in December so the 5th.P.S what dates the budget this year? 6th?
surprised no-one has mentioned but any budget changes only kick in from January 1st - well at least PAYE tax changes follow this pattern so maybe you will be delayed until January if the purchaser has anything to gain by budget changes.
To ensure the sale goes thru you could agree that should any budget change result in them losing out had they held (in extra tax paid); you would compensate them up to a fixed amount.
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