Incorporation and Disincorporation 2013
- Level
Incorporation and Disincorporation 2013
Starting dates and places
This product does not have fixed starting dates and/or places.
Description
Who should attend
All staff who advise the owners of unincorporated businesses and small private companies.
Course aims and objectives
This course will highlight the main tax, national insurance and stamp duty problem areas which need to be borne in mind when incorporating an existing business. With the introduction of the 50% rate in 2010, the demand for corporate structures has certainly increased. The tax aspects of a disincorporation will also be considered – it is expected that FA 2013 will include a new disincorporation relief.
The course will include
• Income tax provisions
• Capital allowances
• Trading losses and incorporation
• Practical problems of S162 TCGA 1992
• The opt-out
• An …
Frequently asked questions
There are no frequently asked questions yet. If you have any more questions or need help, contact our customer service.
Who should attend
All staff who advise the owners of unincorporated businesses and small private companies.
Course aims and objectives
This course will highlight the main tax, national insurance and stamp duty problem areas which need to be borne in mind when incorporating an existing business. With the introduction of the 50% rate in 2010, the demand for corporate structures has certainly increased. The tax aspects of a disincorporation will also be considered – it is expected that FA 2013 will include a new disincorporation relief.
The course will include
• Income tax provisions
• Capital allowances
• Trading losses and incorporation
• Practical problems of S162 TCGA 1992
• The opt-out
• An alternative route
• IHT
• Tax aspects of disincorporation
• Disincorporation relief
Share your review
Do you have experience with this course? Submit your review and help other people make the right choice. As a thank you for your effort we will donate £1.- to Stichting Edukans.There are no frequently asked questions yet. If you have any more questions or need help, contact our customer service.