e97e341c_ting_business___Small_Business__Advantages
[0] Equipment / Vehicles [Disadvantages] The equipment, vehicles, etc owned by the existing business may be worn out or poorly maintained. Also, it may be difficult to establish a value for each such item. [Advantages] 
An existing business will likely have the equipment and/or vehicles and other capital items required for the operation of the business – although it will be important to agree on the value of such of items for purposes of the depreciation that will be available to you, as buyer. If the sale is a “transfer as a going concern” it is likely that you will not have to pay VAT on such items.
Advantages and disadvantages of buying an existing business - Small Business
Advantages