Which structure should be used

Hybrid Partnerships & LLPs: HMRC + Anti Avoidance Provisions

What is a Hybrid Partnership? A hybrid or mixed partnership is a standard partnership but rather than just having individuals as partners, there is one or more corporate partners (or, 

Transfer of Assets & Income Streams through Partnerships

Transfer of assets and income streams through partnerships Introduction As anyone with even the most fleeting interest in the UK tax system will know, the tax code is full of 

Transfer of Goodwill: Richard Villar v HMRC

Transfer of Goodwill: Richard Villar v HMRC Background – transfer of goodwill This case involved an orthopaedic surgeon selling his trading practice ‘Richard Villar Practice’ but continuing to work for the 

Transfer of a Business to a Company (Incorporation)- The Tax Issues

Transfer of a business to a Company (incorporation) – the tax issues Introduction Incorporation, or the transfer of a business to a Company, involves the transfer of an existing business 

Dividend tax for trusts

Dividend tax for Trusts Dividend tax for Trusts – Introduction For a long period of time, the taxation of dividends remained relatively stable and un-tinkered with for both individuals and 

Family Investment Company Taxation

Family Investment Companies and Estate Planning Family Investment Companies (FICs) and Personal Investment Companies (PICs) are an increasingly familiar feature of the tax-planning landscape. FICs provide a flexible vehicle for 

Tax Advice; Crowdfunding & Taxation

What is crowdfunding? Crowdfunding is a type of a finance model whereby the public are asked for contributions to a project, or business start-up. In view of how crowdfunding platforms 

IR35 and personal service companies: HMRC’s Screen grab

Personal service companies and IR35 For an organisation whose news output is relied on by so many millions of people around the world, the very way the BBC is run 

Top Ten Types of Tax Structures for 2020

Introduction – top ten types of tax structures for 2020 The UK has a myriad of different types of tax structures. These are invariably taxed in different ways meaning it may 

UK Business Structures and Tax Implications

While this is an article about the different types of UK business structures and their tax implications – a word of caution: one shouldn’t put the cart before the horse and 

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