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Incorporating and Disincorporating a Business
ISBN-13: 9781780434179 / Angielski / Miękka / 2014 / 496 str.
Incorporating and Disincorporating a Business
ISBN-13: 9781780434179 / Angielski / Miękka / 2014 / 496 str.
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This book gives clear guidance on the pros and cons of incorporating a business in the UK, giving the reader practical advice on the tax and legal implications and how to successfully navigate the process of incorporation. The book also gives guidance on disincorporation in the UK and why this may be necessary and the best practice when going through this process. There have been significant changes to incorporation in the last five years. The announcement in the UK's 2013 Budget that the corporation tax rate will be further reduced to 20% in 2015 and the introduction of the Employment Allowance in 2014 (so that many businesses will no longer pay employer's NIC) mean that many sole traders may look more closely at the benefits of incorporation. Incorporating and Disincorporating a Business adopts a user-friendly layout with each chapter including 'Signposts' at the beginning, 'Focus' points to highlight important considerations, checklists, and worked examples throughout. Appendices include standard claims, elections, and proformas to make it even more practical for users.
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