In this episode, Toby explains how he was engaged by the buyer, but ultimately ended up helping the seller. The messages in this are that sellers must put themselves in the shoes of the buyer and make adequate preparation of their business so it can be bought and operated with minimal fuss.
In this particular case, the deal did not go ahead for multiple reasons but uppermost was the starting fact that the seller thought that financial and legal separation was sufficient to get the busy sale ready.