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You are here: Course Outline

Incorporation and Disincorporation 2013

Credits:4View Alternative Price Options
Course Code: OBS2698
No Dates Scheduled
If you would like to book this course please call us on 01752 725700 to discuss your requirements.

Who should attend

All staff who advise the owners of unincorporated businesses and small private companies.

Course aims and objectives

This course will highlight the main tax, national insurance and stamp duty problem areas which need to be borne in mind when incorporating an existing business. With the introduction of the 50% rate in 2010, the demand for corporate structures has certainly increased. The tax aspects of a disincorporation will also be considered – it is expected that FA 2013 will include a new disincorporation relief.

The course will include

• Income tax provisions
• Capital allowances
• Trading losses and incorporation
• Practical problems of S162 TCGA 1992
• The opt-out
• An alternative route
• IHT
• Tax aspects of disincorporation
• Disincorporation relief