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This special 15,000 + word guide looks at possible tax planning strategies for directors of small or medium-sized companies at each stage of a company's life, from incorporation through to cessation when either the director leaves or the company closes.
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1. The Beginning – Incorporation
1.2 Becoming A Limited Company
1.4 Entrepreneur Relief And Transfer Of Goodwill
2.4 The Employment Allowance
2.5 Optimal Salary Amount
2.7 Timing Of A Bonus Payment
2.9 The ‘Dividend Allowance’
2.10 Examples - 'DA' rules
2.11 Which Is Best For 2017/18? Salary, Bonus, Dividend Or Combination?
3. Other Methods Of Withdrawing Monies
3.1 Paying A Salary To A Spouse
3.2 Tax Trap - 'Settlements Legislation'
3.4 Use Of Home As Office
3.5 Rent Paid By Company For Use Of Business Premises
3.7 Other Miscellaneous Benefits
4. Director’s Loan Account
4.5 Practical Checklist – Directors Loans:
6. Alphabet Shares And Dividend Waivers
6.2 HMRC’s View Of Alphabet Shares
6.4 HMRC's View Of Dividend Waivers
7. Extracting Cash From The Company
7.1 Members’ Voluntary Liquidations
7.3 Entrepreneurs' Relief
7.4 Associated Disposals – Property
8.1 Purchase Of Own Shares By Company
8.2 Gifting Shares – 'Hold-over' Relief
8.3 Use Of A Family Trust