Unincorporated Businesses - Tax Issues and Planning
This course considers a range of technical and practical tax matters affecting the self-employed whether operating as a sole trader or in partnership. Understanding core rules is essential to avoid pitfalls and maximise opportunities whether they are established or recent areas of tax law and practice. The session includes a review of the matters to be considered, when choosing and using this type of business structure.
Recent tax cases of significance will be included as well as new legislative developments.
- Is this the right business structure?
- Status and the self- employed
- Is there a partnership?
- Special partnerships
- Recent anti avoidance
- Travelling and subsistence
- Working at home
- Financing aspects
- Making the most of losses in the COVID era
- HMRC – the commercial challenge
- Anti-avoidance rules
- Tax return reporting
- National Insurance
- Pension matters
- Investment business
Capital taxes and the unincorporated business
- Business Asset Disposal Relief selected areas
- Business Property Relief selected areas
The above content relates to 2021 events only.
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