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Chapter 8: To incorporate or not to incorporate?

Tax Planning for Farm and Land Diversification

Julie Butler (FCA)
Bloomsbury Professional
Publication Date:
Law Stated At:
11 July 2023
The problems with incorporation and farming The impact of the super-deduction and research and development on incorporation The farmhouse in the limited company The ownership of the farm in the limited company Incorporation of limited company risky diversified activity Separate limited company and goodwill on incorporation ATED and the Limited Company APR on Limited Company Ownership The Advantages of a Limited Company Benefits of sole trader/partnership/LLP ATED – the problem of residences in the farm limited company – the tribunals Directors’ duties and responsibilities in a diversified business Administration and records of the company Change to taxation of dividends The Enterprise Investment Scheme (EIS) Companies in partnership ‘Stuck with a limited company ...

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