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. In an asset sale, the seller may face double taxation.Intangible assets may be subject to capital gains tax. Asset sales and equity sales offer unique advantages and disadvantages that must be carefully considered when deciding to sell a business. Asset Sale Advantages. The drawbacks for a seller mainly center around taxes. This article highlights the advantages and disadvantages of each. Advantages of an Asset Sale. 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. Capital gains from investments (including proceeds from property sales) are treated as ordinary personal income and are taxed at the same rates.