Owner-Managed Businesses Guidance

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Business start ups & incorporation

Tolley provides this great tax content on business start ups & incorporation tax in order that you can provide the latest thinking.
Latest Guidance
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28 Jun 2019

One of the most pressing issues for most types of business is the raising of sufficient finance to commence, continue or expand activities. However this is done, the...

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28 Jun 2019

OverviewThe Incorporation ― introduction and procedure guidance note summarises various tax implications of incorporating a business. This note provides further details...

OMB_tax_img6
28 Jun 2019

Raising money by way of loan capitalSole traders and partnershipsFor unincorporated businesses, provided the loan is taken out for a business purpose (eg to buy stock, to...

OMB_tax_img9
28 Jun 2019

Trading in another jurisdiction involves many issues, only some of which involve taxation. Advice should be taken, not only in relation to tax but on the wider business...

OMB_tax_img7
28 Jun 2019

The primary consideration when starting in business is the type of entity to choose. For guidance on different types of entity and how to choose the most suitable format...

OMB_tax_img7
28 Jun 2019

The Incorporation ― introduction and procedure guidance note summarises various tax implications of incorporating a business. This note provides further details of the...

OMB_tax_img6
28 Jun 2019

When someone decides to start in business, consideration should be given as to the most suitable type of entity for the business. This decision will depend on legal,...

OMB_tax_img4
28 Jun 2019

One of the assets transferred on incorporation is the business goodwill, which is used to create a loan account which can be drawn tax-free. There are specific tax...

OMB_tax_img
28 Jun 2019

This guidance summarises some of the different methods of extracting funds from a newly formed company following incorporation of a sole trade or partnership. Detailed...

OMB_tax_img7
28 Jun 2019

Trading in another jurisdiction involves many issues, only some of which involve taxation. Advice should be taken, not only in relation to tax, but on the wider business...

Latest Guidance
OMB_tax_img9
Owner Managed Business

One of the most pressing issues for most types of business is the raising of sufficient finance to commence, continue or expand activities. However this is done, the...

OMB_tax_img3
Owner Managed Business

OverviewThe Incorporation ― introduction and procedure guidance note summarises various tax implications of incorporating a business. This note provides further details...

OMB_tax_img6
Owner Managed Business

Raising money by way of loan capitalSole traders and partnershipsFor unincorporated businesses, provided the loan is taken out for a business purpose (eg to buy stock, to...

OMB_tax_img9
Owner Managed Business

Trading in another jurisdiction involves many issues, only some of which involve taxation. Advice should be taken, not only in relation to tax but on the wider business...

OMB_tax_img7
Owner Managed Business

The primary consideration when starting in business is the type of entity to choose. For guidance on different types of entity and how to choose the most suitable format...

OMB_tax_img7
Owner Managed Business

The Incorporation ― introduction and procedure guidance note summarises various tax implications of incorporating a business. This note provides further details of the...

OMB_tax_img6
Owner Managed Business

When someone decides to start in business, consideration should be given as to the most suitable type of entity for the business. This decision will depend on legal,...

OMB_tax_img4
Owner Managed Business

One of the assets transferred on incorporation is the business goodwill, which is used to create a loan account which can be drawn tax-free. There are specific tax...

OMB_tax_img
Owner Managed Business

This guidance summarises some of the different methods of extracting funds from a newly formed company following incorporation of a sole trade or partnership. Detailed...

OMB_tax_img7
Owner Managed Business

Trading in another jurisdiction involves many issues, only some of which involve taxation. Advice should be taken, not only in relation to tax, but on the wider business...