Payment of Private Company Dividends Ref: TG A
(20+ pages A4) It has been suggested a dividend without the correct supporting minutes etc will not only be in breach of the Companies Acts but also unacceptable to the HM Revenue and therefore it is essential dividend paperwork is correctly dealt with. The guide sets out in detail Companies Act requirements to be followed, including new regulations on proposed dividends which became fully effective on 1 January 2006. It also considers the implications of illegal dividends [including recent case law], alternative methods of payment, eg cheque, loan account, the distinction between interim and final dividends, plus includes example minutes, dividend waiver forms and mandates for both cash and in specie dividends.
|  |
Quantity:
Guide Price £45.00
|
|
Tax Planning for Small Companies Ref: TG B
(45+ pages A4) This guide concentrates on the tax issues facing the advisor to the smaller limited company with turnover of less than £1m. In particular it covers the corporation tax charge on distributed profits (still relevant for accounting periods to 31 March 2006), minimising national insurance contributions, the issue of salary -v- dividend, motor cars, pension arrangements, incorporation, share structures and disincorporation. The interaction between the tax affairs of the company and its owner managers is explained throughout and Finance Act 2005 provisions in respect of restrictions on the payment of certain close company dividends are reviewed.
| |
Quantity:
Guide Price £45.00
|
|
Unquoted Company Share and Goodwill Valuations Ref: TG C
(25+ pages A4) The valuation of business goodwill and company shareholdings is broken down into a number of easy to follow steps. Many transactions require market value to be ascertained for tax purposes and this guide gives the basic skills to ensure that any valuation produced is likely to be acceptable to HM Revenue. Advice on how to deal with difficulties which commonly arise and negotiating with Shares Valuation Division are also covered as are the recent Special Commissioners decisions in Marks v Sherred and Shinebond v Carroll. For those who may need to consider the market value of business goodwill and unquoted shares (including in connection with the completion of Inland Revenue form 42) this guide is likely to be invaluable.
| |
Quantity:
Guide Price £45.00
|
|
Practice Assurance Ref: TG F
(20+ pages A4) For members of the Chartered Institutes and indeed others who wish to follow best practice, the recently imposed Practice Assurance regulations need careful attention. This guide outlines the important aspects of the new regime so as to allow compliance with the minimum of fuss. Appropriate standard documentation and procedures are included, together with a structured action plan to implementation.
| |
Quantity:
Guide Price £45.00
|
|
Losses on Unquoted Shares Ref: TG G
(20+ pages A4) The benefits available in Section 574 ICTA 1988 for most losses on unquoted shares is a relief which tax payers and advisors alike often fail to claim. Furthermore, relief may be available even without a share disposal if combined with a negligible value claim under Section 24 CGTA 1992. The provisions are only relevant on an infrequent basis and the DTE guide is designed to give access to the relief with the minimum of fuss. The guide includes a detailed explanation of how the legislation operates and the options available to the tax payer on how relief may be used. In addition details of the relevant self assessment tax return entries and disclosures are included to assist in minimising aspect enquiries being raised
| |
Quantity:
Guide Price £45.00
|
|
The Dissolution of Private Companies and ESC C16 Ref: TG H
(35+ pages A4) It is often the case that old unwanted companies are removed from the Companies House Register under Section 652 Companies 1985. Advantageous tax treatment is available under Extra Statutory Concession C16 which is not always straightforward to apply. The guide gives details on how to use the concession, pitfalls to avoid, the problems of unallocated assets being claimed by the Crown, the issue of redeeming paid up share capital, together with a comprehensive analysis of the tax implications of a company dissolution for the company itself and its shareholder directors.
| |
Quantity:
Guide Price £45.00
|
