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    Capital gains tax - Reliefs - Other reliefs - 52100

    Relief ¶¶ Incorporation relief ¶52105 Chattel relief ¶52195 Enterprise Investment Scheme ¶52230 Venture capital trusts ¶52425 Seed enterprise investment scheme ¶52520 Social investment...

    Property business incorporation: planning and traps

    A client with a significant property portfolio is considering incorporating their business. What are the key considerations and are there any traps to avoid or tax planning ideas you can suggest?

    4. Is incorporation still worthwhile?

    4. Is incorporation still worthwhile?For a sole trader who might be considering incorporation, it will be important to re-evaluate long-standing assumptions about when it will be more tax efficient to...

    Advising a client on incorporation

    You are taking on a self-employed trading client. Their business had been loss making for a number of years before turning a modest profit in the most recent tax year. They have just secured...

    Goodwill incorporation trick is still tax efficient

    In December 2014 HMRC introduced rules which blocked the tax break for sole traders and partners who were paid for the goodwill of their business when they transferred it to a company. How can...

    Avoiding tax when transferring a business out of your company

    The tax on dividends has risen in recent years and so you’re considering transferring your company’s trade into your personal name. Can it be done without triggering a huge tax bill?

    Saving tax on incorporation in a hostile environment

    The government has repeatedly attacked small company owners. Following the removal of favourable rates of tax, and company tax relief for transferred goodwill, how can you be proactive when your clients...

    Is incorporation relief always the best route?

    A sole trader client has taken the decision to incorporate. Incorporation relief applies automatically and serves to roll over any gain into the new company shares, but is this always desirable?...