The final countdown
Article Abstract:
An explanation of the changes to how the UK Inland Revenue treats the income of personal service companies is presented. The changes were introduced as part of schedule 12 of the Finance Bill 2000 which was implemented on Apr. 6, 2000.
author: Rayney, Peter
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2000
Analysis, Taxation, Tax reform, Self-employed persons, Self employed persons, Workers
Time to say goodbye
Article Abstract:
A case study of the sale of a subsidiary by a corporation considers tax implications. Trading securities avoids problems of business cessation, but payment of dividends should be included.
author: Rayney, Peter
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2001
Statistical Data Included, Case studies, Marketing, Securities, Corporate divestiture, Divestiture
The final countdown
Article Abstract:
Some advice for owner-managed companies that wish to benefit from business taper relief before it is abolished on April 6, 2008, is presented.
author: Rayney, Peter
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2007
Legal issues & crime, Government regulation (cont), Government regulation, Taxes, Legal/Government Regulation, Capital Gains Taxes, Laws, regulations and rules, Capital gains tax
subjects list: United Kingdom, Tax law, Tax policy, Interpretation and construction
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