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Incorporating and Disincorporating a Business

Authors: Mark McLaughlin CTA (Fellow), ATT (Fellow), TEP and Jackie Anderson LLB, ACA, CTA

Publication Date: June 2022

Publisher: Bloomsbury Professional

Law As Stated At: 24 February 2022

Incorporating and Disincorporating a Business

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 trader or partnership business, or when transferring a company's business to a sole trader or partnership.

This authoritative content 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.

The practical assistance provided 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.

A selection of the issues covered in the most recent update can be found here.

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 here.

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