Owner-Managed Businesses

Find the Owner-Managed Businesses answers you need in the UK’s definitive source of practical tax guidance

The Tolley®Guidance Owner-Managed Businesses Module - expert practical tax guidance, examples and template documents that demonstrate how to apply legislation in real-world client situations.

The Tolley®Guidance Owner-Managed Businesses module tackles the complex interplay of an individual’s tax affairs with that of their business. The module focuses on the tax implications at every stage of a business life-cycle, from incorporation to exit.

Owner-Managed Businesses
The Owner-Managed Businesses module complements the Personal Tax and Corporate Tax modules and provides practical guidance and tips on compliance related issues including tax return completion and planning issues around managing taxable profits.
Owner-Managed Businesses
The advisory section concentrates on the typical transactions that advisers come across, including extracting value from the business and incentivising key staff.
Owner-Managed Businesses
The Owner-Managed Businesses module will guide you through dealing with HMRC investigations and how to handle the associated array of campaigns, task forces and initiatives.
Owner-Managed Businesses
Each topic has detailed guidance and extensive links to the statute, case law, HMRC manuals and other source materials. Save time with worked examples, templates, pro-formas and stay up-to-date with the latest developments through the tailored news and analysis feed.

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Popular Articles

Using the spouse exemption

Arguably, the most important exemption from IHT is the married couple / civil partner exemption.There is no IHT to pay on gifts from husband to wife and vice versa, or from one civil partner to the other (referred to collectively in this note as ‘spouses’). The exemption applies to inter-spouse

23 Mar 2022 10:52 | Produced by Tolley in association with Emma Haley at Boodle Hatfield LLP Read more Read more

Isle of Man

IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marked the end of the Brexit transition / implementation period entered into following the UK’s withdrawal from the EU. At this point in time, key transitional arrangements came to an end and significant changes began to take effect across the UK’s

30 Nov 2021 09:21 | Produced by Tolley Read more Read more

Dividend waivers

In certain circumstances shareholders may wish to pay dividends other than in proportion to their shareholdings. This aim is typically achieved by one or more shareholders not taking a dividend when it is declared. To effect this, the relevant shareholders must waive their right to dividends from

21 Mar 2022 07:28 | Produced by Tolley Read more Read more