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Incorporating and Disincorporating a Business (Paperback, 3rd edition)
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Incorporating and Disincorporating a Business (Paperback, 3rd edition)
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Incorporating and Disincorporating a Business, Third Edition
provides clear, detailed and practical guidance on the tax issues,
planning points and pitfalls which may be encountered when
incorporating a sole trader or partnership business, or when
transferring a company's business to a sole trader or partnership.
This authoritative handbook includes detailed coverage on all tax
issues that might apply to small businesses, including income tax
and NICs, CGT, IHT, VAT and stamp taxes as well as in-depth content
on how to deal with legal and accounting compliance issues. Since
the publication of the last edition in early 2016, there has been
significant legislative change reflected in several Finance Acts.
This edition has been updated to reflect those changes. The changes
include: Entrepreneurs' relief: the relief restriction on the
acquisition of goodwill from related parties (FA 2016) and
subsequent changes to the relief conditions (FA 2019) Dividend tax
reforms (FA 2016) The 'anti-phoenixism' targeted anti-abuse rule
(FA 2016) Change in tax rate for loans to participators (FA 2016)
Capital allowances changes - including increase in annual
investment allowance and the new structures and buildings allowance
(FA 2019) The practical assistance contained within this book
includes numerous worked examples, key point summaries, pro-forma
elections and tables comparing the overall tax position for
incorporated and unincorporated business owners, including the
comparative tax impact of a bonus vs dividends. This edition
includes a chapter on the complex area of incorporating a limited
liability partnership and a new chapter on incorporating a rental
property business. The user-friendly structure features 'signposts'
at the beginning of each chapter to provide a useful summary of the
main points and 'focus points' which highlight important issues in
each chapter. Tax practitioners, accountants and business
proprietors will all benefit from the expert guidance offered by
this book.
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