haku: @author Rayney, P. / yhteensä: 10
viite: 9 / 10
| Tekijä: | Rayney, P. |
| Otsikko: | Minimise the cost of incorporation. (Taxation. 2.) |
| Lehti: | Accountancy
1987 : JUL, VOL. 100:1127, p. 105-107 |
| Asiasana: | CAPITAL GAINS TAX COMPANY OWNERSHIP |
| Kieli: | eng |
| Tiivistelmä: | A review of the tax issues that need to be considered when planning the transfer of a business to a company and the wide range of tax and commercial problems involved, such as s 118 of the Income and Corporation Taxes Act, the transfer of trading stock, professional work in progress, capital allowances, losses, VAT, inheritance tax, retirement relief and examples of setting up a new company. |
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