Course contents

Incorporation, disincorporation and which business structure to use
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
  • Stock
  • Don't lose the losses
  • Valuation of assets. The main reasons to consider when disincorporating: Tax implications with no relief
  • Impact on shareholders
  • Transfer of capital assets
  • Stock
  • Capital allowances
  • Disincorporation relief
  • Problems with goodwill
  • How to actually claim reliefs
  • Getting rid of company since the end of ESC C16
  • What other business structures should you consider - LLPs, partnerships, groups or a hybrid of different structures?
  • Tax structures for start ups
Course type
General tax