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Incorporating and Disincorporating a Business, 2nd ed provides clear, detailed and practical guidance on the tax issues, planning points and pitfalls which may be encountered when incorporating a sole trader or partnership business, or when transferring a company's business to a sole trader or partnership.
This authoritative handbook considers the taxation implications when an existing business is transferred to or from a company, provides a thorough analysis of the advantages and disadvantages of such transactions and addresses related issues in company and commercial law, as well as in other areas.
This second edition covers:-
This edition includes chapters which have been consolidated, restructured and renamed, to make the book as a whole easier to follow and understand. The user-friendly structure features 'signposts' at the beginning of each chapter to provide a useful summary of the main points and 'focus points' which highlight important issues in each chapter.