How to incorporate a sole trader or partnership - part 2

This episode looks at how to incorporate a sole trader or partnership.

The guest is Nick Wright of Jerroms Miller a leading UK specialist in taxation. Nick is a published tax author in publications including Taxation. Nick can be contacted for consultancy at www.jerromsmiller.co.uk or [email protected].

This second episode covers:

· Practical administration guidance on incorporation

· Tax issues with capital allowances and stock

· How to include new partners / shareholders in the new entity

· LLPs

· Property and SDLT and the importance of sum of lower proportions

· Important tax cases to consider

· Scheme warning that will not work

· ATED consideration

Check www.thethingswedofortax.co.uk for new episodes providing CPD for tax accountants