首页 >
法律 >
公司法 >
Incorporating and Disincorporating a Business, 3rd Edition

Incorporating and Disincorporating a Business, 3rd Edition

作者： Mark McLaughlin; Jackie Anderson
出版商： Bloomsbury Professional (formerly Tottel Publishing)
ISBN: 9781526507693
出版时间 May 2019
规格： Paperback
适应领域： U.K. ? 免责申明：
Countri(es) stated herein are used as reference only

List Price: ￥1,571.70

￥1,524.55 Save ￥47.15 (3%)

或

下载订单表

加入收藏
| 加入比较

描述
大纲

详细
This is a practical and detailed guide on tax issues, planning points and pitfalls which may be encountered when incorporating a sole trade or partnership business, or when transferring a company's business to a sole trade or partnership.

It guides tax practitioners and accountants who need to advise their clients on whether or not to incorporate their business and if they are going to incorporate, what obligations they have.

There is detailed coverage on all tax issues that might apply to small businesses (including NIC, CGT, IHT, VAT and capital allowances) but also in-depth content on how to deal with legal and accounting compliance issues. Tax advisers and accountants need to be able to advise their clients not only of the relative tax implications of incorporation but also what legal and accounting obligations they will have as the level of compliance necessary to become a company may sway business owners' ultimate decision.

Since the last edition was published in early 2016, there has been significant legislative change reflected in three Finance Acts, in particular:
- Entrepreneurs' relief: the relief restriction on the acquisition of goodwill from related parties (FA 2016)
- Dividend tax reforms (FA 2016)
- The 'anti-phoenixism' targeted anti-abuse rule (FA 2016)
- Intangible fixed assets and the restriction of deductions in respect of goodwill (F (No 2) A 2017)
- Change in tax rate for loans to participators (FA 2016)
- The new Investors' relief (FA 2016)
- The changes to IR35 rules for public bodies (FA 2017)
- The abolition of reliefs for employee shareholder shares (FA 2017)
- Corporation tax carried forward losses (F (No 2) A 2017)
- Increased flexibility for the substantial shareholdings exemption (F (No 2) A 2017).
PART 1 – INCORPORATING A BUSINESS

Section A: Deciding whether to incorporate (These chapters may be merged into one chapter for this 2nd edition)

Chapter 1: Business structures
Chapter 2: Why incorporate?
Chapter 3: Advantages and disadvantages of a company

Section B: Tax consequences of incorporation

Chapter 4: Income tax and cessations
Chapter 5: National Insurance contributions
Chapter 6: Capital allowances
Chapter 7: Capital gains tax
Chapter 8: Stamp duties
Chapter 9: Inheritance tax
Chapter 10: Value added tax

Section C: Other issues

Chapter 11: Goodwill
Chapter 12: Legal issues
Chapter 13: Other considerations
Chapter 14: Assets held outside the company
Chapter 15: Surplus company profits – other extraction methods
Chapter 16: Close companies
Chapter 17: Anti-avoidance
Chapter 18: Employment status
Chapter 19: Investment businesses

There will be additional chapters on the following (exact placement TBC):
- accounting issues
- incorporation of LLPs
- incorporation of a property portfolio

PART 2 - DISINCORPORATION

Chapter 20: Why disincorporate?
Chapter 21: Tax issues for the company
Chapter 22: Tax issues for shareholders
Chapter 23: Disincorporation relief
Chapter 24: Winding up the company

你可能需要


The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition): List Price: ￥497.55

￥482.62 Save ￥14.93 (3%)


Hong Kong Tax & Accounting Practical Toolkit (Basic Package): ￥3,161.07


Hong Kong Master Tax Guide 2024/25 (32nd Edition): List Price: ￥1,348.50

￥1,308.05 Save ￥40.46 (3%)


China Master Tax Guide 2021 (14th Edition): List Price: ￥1,562.40

￥1,515.53 Save ￥46.87 (3%)


Hong Kong Company Law & Compliance Practical Toolkit (Basic Package): ￥4,214.76


Hong Kong Company Secretary's Practice Manual, 5th Edition: List Price: ￥1,283.40

￥1,244.90 Save ￥38.50 (3%)


Hong Kong Directors' Manual, 5th Edition: List Price: ￥1,283.40

￥1,244.90 Save ￥38.50 (3%)


Hong Kong Financial Reporting Standards for SMEs (2nd Edition): List Price: ￥1,395.00

￥1,353.15 Save ￥41.85 (3%)


Hong Kong Listed Companies: Law and Practice, 2nd Edition: List Price: ￥1,841.40

￥1,786.16 Save ￥55.24 (3%)


China Master GAAP Guide (12th Edition): List Price: ￥1,395.00

￥1,353.15 Save ￥41.85 (3%)


A Concise Guide to Corporate Compliance Management (2nd Edition): List Price: ￥632.40

￥613.43 Save ￥18.97 (3%)


Wiley IFRS 2023: Interpretation and Application of IFRS Standards: List Price: ￥1,162.50

￥1,127.63 Save ￥34.88 (3%)


Hong Kong Company Secretary Checklist, 2nd Edition: List Price: ￥1,283.40

￥1,244.90 Save ￥38.50 (3%)


Hong Kong GAAP: A Master Guide to Financial Reporting Standards 2023 (17th Edition): List Price: ￥1,395.00

￥1,353.15 Save ￥41.85 (3%)


Taxation in Hong Kong: A Practical Guide 2023-2024 (9th Edition): List Price: ￥1,283.40

￥1,244.90 Save ￥38.50 (3%)

“

Ordering from Professional Bookshop is fantastic, quick delivery great products, great customer service Siti L.
This is a great bookstore and have had no problems with them and all my orders have come on time and in good condition. Yang X.
Everything is perfect. Fast delivery. I highly recommend this website to all my friends and colleagues. Thanks Hoi Man L.
So thankful I am receiving all my books, thank you to all for a great service and excellent products Clinton K.
Professional Bookshop is amazing! I've been a loyal customer for over 5 years. Returns are easy to request, book or delivery complaints are taken seriously and the customer service team is friendly and patient. Mick D.
I wanted to informed you that the customer service is excellent. They were so polite and nice. I would continue to buy books from Professional Bookshop. Jingsong C.
Fast and quick service. Easy transaction method, arrived sooner than expected. Excellent packaging and the books received are in perfect condition! Thank you very much! I love the book and its quality. Saori B.
I can order any accounting books from worldwide from Professional Bookshop. Love this website and save my time to search from internet. Lingxiao R.
It is just so easy to find what you are always looking for and sometimes you can even find it up to 80% off what you would in the normal store. Graeme R.
I love shopping on Professional Bookshop! They have a wide range of accounting book with competent prices. Free shipping in Hong Kong is also really handy! Fergus Y.
Professional Bookshop is a great bookstore, I must say. Buying books in Professional Bookshop is so easy, great and reliable. It is highly recommendable. Deborah D.
A great site to shop accounting books and everything and with discountable prices. It’s my first choice whenever i want to shop something. Most trusted site. Zeng Z.
I found the books I needed and at a very low price. I am very happy and will definitely use it in the future Brian W.
I have been using Professional Bookshop for a while now. I am very impressed with customer service and delivery. When I need to have a return it is done very diligently. Olivia L.
Professional Bookshop is my default go to for finding the best prices and reading details of law books before buying. Detailed book description is very helpful. Tracy W.
I've been using Professional Bookshop since 2011 and they actually great, I always received great service and my book arrives on time. Lisa C.

所有书籍

Incorporating and Disincorporating a Business, 3rd Edition

Free delivery Hong Kong?

详细

你可能需要

What Our Customers Say?

所有书籍

Incorporating and Disincorporating a Business, 3rd Edition

Free delivery Hong Kong?

详细

你可能需要

What Our Customers Say?

video title