There is a real disadvantage the seller in not being able to set up a new depreciable base based on the new purchase price you are paying for the business. This article highlights the advantages and disadvantages of each.Advantages of an Asset Sale. In an asset sale, the seller may face double taxation. Intangible assets may be subject to capital gains tax. The drawbacks for a seller mainly center around taxes. Asset sales and equity sales offer unique advantages and disadvantages that must be carefully considered when deciding to sell a business. In an asset sale, you, as the buyer, have the chance to deduct the entire purchase price you paid for the business assets from your tax bill. Asset Sale Advantages. Step 1: Complete the taxpayer information section.