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. Each option carries distinct advantages and disadvantages, particularly in terms of tax implications. Asset sales and equity sales offer unique advantages and disadvantages that must be carefully considered when deciding to sell a business. A good intermediary can save a client time and effort, whether buying or selling a business. Learn the advantages and disadvantages of an LLC. This article highlights the advantages and disadvantages of each. Advantages of an Asset Sale. Incorporating your business in Nevada does not have disadvantages as such although there is always the possibility of increased administrative costs.