Asset sales are generally more favorable to buyers, and stock sales are more advantageous to sellers because of the way each is treated for tax purposes. Explore tax strategies for selling your business.Bessemer Trust's expert guidance covers asset vs. An asset sale centers around purchasing a company's assets and liabilities. A stock sale, however, occurs when the shares of a corporation are bought or sold. The main disadvantage is that an acquirer receives neither the "step-up" tax benefit nor the advantage of handpicking assets and liabilities. In some asset sales, the seller can retain business lines and assets within the current corporate structure. Disadvantages of an Asset Sale. Asset sales are structured to benefit buyers. An asset sale provides greater protection for a purchaser.