Incorporating and Disincorporating a Business provides clear, detailed, and practical guidance on the tax issues, planning points, and pitfalls which may be encountered when incorporating a sole trade or partnership business in the UK, or when transferring a company's business to a sole trader or partnership. The book guides readers through the advantages and disadvantages of incorporation and disincorporation. The book is intended as a single point of reference for UK tax practitioners and business proprietors who need a practical guide to tackling the complexities of incorporating and...