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Vol 21 No 10 Oct/Nov 2016

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Criminal Injuries Compensation Claims

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Personal Service Companies: A Practical Guide 2nd ed

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ISBN13: 9781845927097
ISBN: 1845927095
Previous Edition ISBN: 0754515168
Published: November 2001
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: Out of print



Reprint of ISBN: 9780754515166

This book addresses the concept of the Personal Service Company, and brings together in one place the legal, management and taxation considerations. This new edition incorporates: guidelines issued by the judge in the IR35 judicial review; the new agency employment regulations; company law developments; the new Insolvency Act; plus an outline proforma (in the form of guidance headings) of a draft contract between an organisation and a personal service company for work to be undertaken.

The text is easy to navigate and divided into Starting, Running, and Dissolving a Personal Service Company with each part further divided into sections dealing with law, management and taxation. This new edition is a sound investment for employment and corporate lawyers, accountants and tax practitioners who advise the directors of personal service companies, and the directors of personal service companies themselves.

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Subjects:
Taxation
Contents:
PART A: AN INTRODUCTION TO SELF-EMPLOYMENT
Pre-considerations
Defence Strategies in Relation to IR35.
PART B: STARTING A PERSONAL SERVICE COMPANY
Preliminaries
Joining an 'Umbrella' Personal Service Company
Incorporating your own Personal Service Company
Purchasing a Company 'Off-the-shelf'
First Board Meeting
Initial Issue or Allotment of Shares
Company Records
VAT
PAYE, NIC and Benefits
Corporation Tax.
PART C: RUNNING A PERSONAL SERVICE COMPANY
The Role of the Company Secretary
The Role of Directors
Controlling the Company
Maintaining the Legal Structure of the Company
Commencing Trading
Contracts
The IR35 Contract Test
Administration of a Personal Service Company
VAT Return
Requirements Relating to Accounts
The Company Tax Return
The Annual Return
Pensions
VAT
Corporation Tax
PAYE, NIC and Benefits
IR35
Appeals.
PART D DISSOLVING A PERSONAL SERVICE COMPANY
Dealing with the Shares of the Company
Dealing with the Assets of the Company
Ceasing to Trade
Dealing with Shares and Assets of the Company
Ceasing to Trade
Insolvency
The Death of a Personal Service Company
Ceasing to Trade but Retaining the Company
Taxation on Disposal of Shares
Taxation on Disposal of Assets
Taxation on Cessation of Trading
The Company after Cessation of Trading
Retaining the Personal Service Company.
APPENDICES"