Incorporating and Disincorporating a Business

2. Auflage 2016
ISBN: 978-1-78043-904-4
Verlag: Bloomsbury

Buch, Englisch, 496 Seiten, Format (B × H): 156 mm x 234 mm

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.

Autoren/Hrsg.

McLaughlin, Mark

Anderson, Jackie

Fachgebiete

• Rechtswissenschaften Ausländisches Recht Common Law (UK, USA, Australien u.a.)

Inhaltsverzeichnis

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

Über Autor(innen)

McLaughlin, Mark
MARK MCLAUGHLIN CTA (Fellow) ATT TEP

Mark McLaughlin is a Fellow of the Chartered Institute of Taxation and a member of the Association of Taxation Technicians and the Society of Trust and Estate Practitioners.

TAX CONSULTANT

Since January 1998, Mark has been a consultant in his own tax practice, Mark McLaughlin Associates, which provides tax consultancy and support services to professional firms throughout the UK.

Mark is a member of the Chartered Institute of Taxation's Capital Gains Tax & Investment Income and Succession Taxes Sub-Committees.

Mark is also a lecturer, and has featured in online tax lectures for Tolley Seminars Online.

TAX AUTHOR AND EDITOR

Mark is the Editor of the Core Tax Annuals 2006/07 to 2013/14 (Bloomsbury Professional), and is a co-author of the 'Inheritance Tax' Annuals 2006-07 to 2013/14 (Bloomsbury Professional).
He is the Contributing Editor of Tax Rates and Tables 2010/11 to 2013/14 (Bloomsbury Professional).

Mark is Editor and a co-author of 'Tax Planning' 2007/08 to 2013/14 (Bloomsbury Professional).

He is co-author of 'Ray & McLaughlin's Practical IHT Planning' (11th Edition, Bloomsbury Professional).

He is Editor and co-author of 'Dealing with HMRC Enquiries 2013/14' (Bloomsbury Professional)

Mark has also written numerous articles for professional publications, including 'Taxation', 'Tax Adviser', 'Tolley's Practical Tax Newsletter' and 'Tax Journal'.

TAXATIONWEB

Mark is a Co-Founder, Director and Technical Editor of TaxationWeb (www.taxationweb.co.uk), which provides free information and resources on UK taxes to taxpayers and professionals.

Anderson, Jackie
Jackie Anderson is a consultant with her own practice

Mark McLaughlin is a consultant with his own practice, Mark McLaughlin Associates Ltd, a tax support services for small practices, and is Managing Editor of TaxationWeb, a leading tax website (www.taxationweb.co.uk). As well as co-authoring the 1st edition of Incorporating and Disincorporating a Business, Mark is General Editor of the Core Tax Annuals and Tax Planning and is co-author of Ray and McLaughlin's Practical Inheritance Tax Planning.

Jackie Anderson is a Chartered Accountant and Chartered Tax Adviser and her practice, LHA Consulting Limited, provides tax compliance and advisory services to a range of clients. She is co-author of the 1st edition of Incorporating and Disincorporating a Business.