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Incorporating and Disincorporating a Business

By: Mark McLaughlin, Jackie Anderson
Media of Incorporating and Disincorporating a Business
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Published: 25-02-2016
Format: Paperback
Edition: 2nd
Extent: 528
ISBN: 9781780439044
Imprint: Bloomsbury Professional
Dimensions: 234 x 156 mm
RRP : £110.00

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About Incorporating and Disincorporating a Business

Incorporating and Disincorporating a Business provides clear, detailed and practical guidance on the tax issues, planning points and pitfalls which may be encountered when incorporating a sole trade or partnership business, or when transferring a company's business to a sole trader or partnership.

This book guides readers through the advantages and disadvantages of incorporation and disincorporation, and also addresses related company law, commercial and other practical issues.

The book is intended as a single point of reference for tax practitioners and business proprietors who need a practical guide to tackling the complexities of incorporating and disincorporating a business. It includes checklists and worked examples throughout, as well as 'Signposts' at the start of each chapter and 'Focus' points to highlight important considerations. Standard claims, elections and proformas are also included.

This title includes full coverage of disincorporation issues following the introduction of Disincorporation relief in Finance Act 2013. Detailed coverage of all taxation issues that may apply to small businesses, including NIC, CGT, IHT, VAT and capital allowances as well as coverage of legal, accounting and compliance issues to be aware of are also included.

Written by practitioners who advise clients on incorporation and post-incorporation issues, this book aims to answer commonly-asked questions and includes new chapters on hot topics such as incorporation of an LLP's business and incorporation of property portfolios.

Practical approach, highlighting specific planning issues, pitfalls for the unwary, worked examples, case studies and standard claims, elections and pro-formas.

Table Of Contents

Chapter 1 Why incorporate?
Chapter 2 Income tax and cessations
Chapter 3 National Insurance contributions
Chapter 4 Capital allowances
Chapter 5 Capital gains tax
Chapter 6 Stamp taxes
Chapter 7 Inheritance tax
Chapter 8 Value added tax
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 Investment business
Chapter 18 Incorporation of a limited liability partnership into a limited company
Chapter 19 Why disincorporate?
Chapter 20 Disincorporation – tax issues for the company
Chapter 21 Disincorporation – tax issues for individual shareholders
Chapter 22 Disincorporation relief
Chapter 23 Winding up the company

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