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...