事業の法人化と税務 Incorporating a Business.

Jones, Roger H.

Butterworths（2003/08発売）

• 商品コード 9780406965295

基本説明

Clearly outlines the different tax aspects of incorporating, and includes worked examples of possible savings and an incorporation checklist.

Full Description

"This highly practical handbook is one of the first tax books that deals with the concept of incorporation. The text clearly outlines the different tax aspects of incorporating, such as National Insurance Contributions, capital allowances and stamp duty, and includes worked examples of possible savings and an incorporation checklist. It also contains non-tax issues such as the practicalities of incorporating and dis-incorporating and the legal considerations involved.This is an excellent point of reference for tax practitioners and is also useful for businesspeople who need to look into the benefits of incorporation."

Contents

"1.Introduction. 2. Business Structures. 3. Effect of Losses. 4. Why Incorporate. 5. National Insurance Contributions. 6. Other advantages of a Company. 7. Income tax cessations. 8. Capital Allowances. 9. Capital Gains Tax. 10. Stamp Duty. 11. Legalities. 12. Other Considerations. 13. Inheritance Tax. 14. Assets Held Outside the Company. 15. Other Forms of Remuneration. 16. Loans to Participators. 17. Employment Status. 18. Taper Relief. 19. Sale of Business. 20. Investment Business. 21. What if it all Goes Wrong. Appendix 1: Worked example of possible savings.Appendix 2: An incorporation checklist"