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Incorporating and Disincorporating a Bus - Mark,Anderson, Jackie McLaughlin

Incorporating and Disincorporating a Bus

Paperback Published: 25th April 2019
ISBN: 9781526507693
Number Of Pages: 520

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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.

Chapter 1 - Why incorporate? Chapter 2 - Income tax and cessation Chapter 3 - National Insurance contributions Chapter 4 - Capital allowances Chapter 5 - Capital gains tax Chapter 6 - Stamp duties Chapter 7 - Inheritance tax Chapter 8 - VAT Chapter 9 - Goodwill Chapter 10 - Legal issues Chapter 11 - Accounting and other considerations Chapter 12 - Assets held outside the company Chapter 13 - Corporate profit extraction Chapter 14 - Close companies Chapter 15 - Anti-avoidance Chapter 16 - Employment status Chapter 17 - Incorporation of investment business Chapter 18 - Incorporation of LLPs Chapter 19 - Why disincorporate? Chapter 20 - Disincorporation: Tax issues for the company Chapter 21 - Disincorporation: Tax issues for shareholders Chapter 22 - Disincorporation relief Chapter 23 - Winding up the company

ISBN: 9781526507693
ISBN-10: 1526507692
Audience: BAC
Format: Paperback
Language: English
Number Of Pages: 520
Published: 25th April 2019
Country of Publication: GB
Dimensions (cm): 23.4 x 15.6  x 4.2
Weight (kg): 0.37
Edition Number: 3
Edition Type: Revised

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