Business Structures - Tax Issues

The purpose of this course is to consider the different tax implications of different business structures.  

The best structure for start-up businesses is not necessarily appropriate as the business grows and it will often be necessary to review and possibly revise the structure in the future. The business structure chosen will also have an impact on the tax treatment of the eventual sale of, or exit from, the business.

Delegates will gain an understanding of the most appropriate tax structure at various times in the life cycle of a business and the need for a periodic review of the most appropriate structure.

Content will include:

• Business structure overview
• Advantages and disadvantages of a limited company
• IR35 and “off-payroll” working reminder
• Partnerships and LLPs
• Advantages and disadvantages of partnership structure
• Tax implications of incorporation
• Investment businesses
• What about a group structure?
• Exit planning for CGT treatment including Employee Share Trusts
• IHT implications of different business structures

The content for online courses predating 2022 may vary.