Breaking up is hard to do
Article Abstract:
A corporate partition or demerger exercise would entail the company transferring the trade and assets to all or some of its shareholders and often such split or demerger is possible on a tax-neutral basis, apart from perhaps a stamp duty or stamp duty and land tax cost. The detailed procedure and tax consequences of a corporate partition under an IA 1986, s110 scheme is explained in the case studies of Sedaka's (Transport & Haulage) Ltd.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2006
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With a little help from my friends
Article Abstract:
The enterprise investment scheme provides passive investors with tax incentives to provide equity investments. These incentives are discussed.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2001
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A little bit me, a little bit you: with the new hike in national insurance contributions it's time for owner-managers to rethink their profit extraction strategies
Article Abstract:
Techniques that UK owner-managed firms can utilize to remove profits despite the increase in national insurance contributions are discussed.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2003
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