Log In
Or create an account -> 
Imperial Library
  • Home
  • About
  • News
  • Upload
  • Forum
  • Help
  • Login/SignUp

Index
Important Legal Notices Disclaimer Chapter 1: Introduction Chapter 2: Why Use A Company? Chapter 3: Should You Even Be Using A Company?
Where the company would be classed as a close investment company (‘CIC’) If you are planning on going overseas Occupying property If you are a non UK domiciliary Incorporation followed by a quick sale Assets held long term If you cannot retain profits in the company If you need to make significant pension contributions
Chapter 4: How to Extend the £300,000 Small Company Band & Avoid the 23% CT Rate
How can the small company band be extended to larger profits? Points to watch out for What is an associate? What does this mean? Exception for Unmarried Couples Companies with Identical Shareholdings Example Tax Planning Pointers - Associated Companies Partnerships What else?
Chapter 5: How Much Salary in 2013/2014?
Larger Companies Optimal Salaries for all Company Owners?
Chapter 6: Ways to Reduce Corporation Tax
Make Pension Contributions Capital allowances Provisions Home expenses
Chapter 7: Financing a New Company Tax Efficiently
Why debt is often best What is the position with equity/share capital financing?
Chapter 8: Using a Directors Loan Account to Reduce Tax
When will a director’s loan account arise?
Chapter 9: Maximising Tax Relief on the Purchase of Business Premises
Interest and finance costs Deductions for finance costs Interest deduction Capital allowances Repairs after purchase Provisions for repairs
Chapter 10: Transferring Property Assets Out Of a Company Tax Efficiently Chapter 11: Making Your Company Investor Ready for EIS Relief
Tax Reliefs on Offer Can The Investor Qualify? Will The Company Qualify? Excluded Activities Qualifying Requirements
Chapter 12: Qualifying for the New SEIS
Tax relief available under SEIS Income tax relief Capital gains tax (CGT) reliefs Eligibility and conditions Who can benefit? Who is a qualifying investor? What are relevant shares? What is a qualifying company? Additional applicable conditions Loss of tax reliefs
Chapter 13: Should Property Developers Use a Separate Company for Each Development?
How it works Sale of shares Joint ventures Asset protection
Chapter 14: Why It Can Make Sense for Property Investors to Use a Holding Company
Why use a holding company? Disadvantages of using a holding company
Chapter 15: Does It Still Make Sense to Rent Property to Your Trading Company?
Rent or not? Entrepreneurs Relief and the payment of rent What advantages are there to charging rent?
Chapter 16: UK Corporation Tax Planning If You Leave the UK
Salary/Bonus Offshore company Goodwill Distribution Anti Avoidance Rules
Chapter 17: Transferring Your UK Company Overseas To Avoid UK Tax
Treaty residence Exemptions from the exit charge? Against EU law Restructuring
Chapter 18: Using a UK Company in Offshore Tax Planning
Treaty non-resident UK holding company Corporate Partner
Chapter 19: Using an Offshore Subsidiary to Avoid UK Corporation Tax
What are the “CFC” Rules? Purpose of the CFC Rules New CFC Rules Other Cases Summary
Chapter 20: Structuring Your Business or Company Prior to a Disposal
Other assets Hive Up Example Demerger Excess cash and pre sale dividend Previous liabilities
Chapter 21: Qualifying for Entrepreneurs Relief When Your Company Has Large Cash Balances
How Does the Taxman Define a Trading Company? How to Get Classed as a Trading Company
Chapter 22: Tax Planning for a Disincorporation
Transferring your business Capital Gains Tax charge Example Income tax Example Other implications Example Winding up the company and extracting the cash Liquidate the company and pay a capital distribution. Entrepreneurs Relief Dividend extraction
Chapter 23: The Patent Box and the 10% Rate of Corporation Tax
What is the Patent Box? What IP qualifies for the Box? Active ownership What income falls in the Box?
Chapter 24: When Non-resident Companies are Within the UK Corporation Tax Regime
Corporation Tax Biggest risk of being controlled from the UK? Permanent Establishment
Chapter 25: Trading in the UK with a UK company or LLP
Agency Using an offshore company UK company UK reporting Limited Liability Partnership (‘LLP’)
Chapter 26: Liquidating companies in 2013
Old Rules New rules Applying the cap Planning points
  • ← Prev
  • Back
  • Next →
  • ← Prev
  • Back
  • Next →

Chief Librarian: Las Zenow <zenow@riseup.net>
Fork the source code from gitlab.

This is a mirror of the Tor onion service:
http://kx5thpx2olielkihfyo4jgjqfb7zx7wxr3sd4xzt26ochei4m6f7tayd.onion