UK buy into a business

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Mar 6, 2017
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Hello,
I am intending to buy shares from a company which I have been working for over the past 9 years. A 25% shares to start with and then 5% shares yearly. The company was incorporated 4 years ago and the goodwill has been paid yearly against a director loan which was taken at the time of incorporation for 20 years .
My question is: As I am paying for the goodwill in cash, who should pay the value of Amortisation, the company or the director that I buy the shars from ?
The other question is. As I am intending to buy more shars in the future, is there a tax efficient way to pay for the goodwill without making the other director that I am buying the shars from paying more tax?
Regards
 

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