Course contents

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
Course type
General tax