Incorporation, disincorporation and which business structure to use
The main reasons to consider when incorporating
- The main reasons to consider when incorporating
- Practical implications of incorporating: stock, losses, National insurance
- CGT implications: holdover relief, incorporation relief
- What date of cessation should I pick?
- Capital allowances: the options you must review
- Stock: options you must review
- Other issues: don't lose the losses!
- CGT - the issues you must cover and how to mitigate any possible gains
- Valuation of assets.
- The tax cost of disincorporation now that no relief is available
- Tax implications of business continuing and how this applies in practice
- Incorporation of property businesses including accessing CGT and SDLT reliefs and the practical implications of doing this