NAVIGATE TAX - BUSINESSES

Starting out in Business

Setting up a business: sole traders and partners

Setting up a business: companies

Buying a business: share purchase or asset purchase?

Choice of business vehicle: trades

Choice of business vehicle: property business

Raising finance for the business: sole traders and partnerships

Raising finance for the business: companies

Minimising interest and penalties

Minimising taxable profits

Choice of basis for trades: cash or accruals

Choice of basis: property income

Calculating trade income: sole traders and partners

Calculating trade income: companies

Calculating property business income

Dealing with loan relationships

Advising a company with investment business

Dealing with an HMRC enquiry: businesses

Year-end tax planning: companies

Claiming tax reliefs

Identifying R&D activities and expenditure

Claiming R&D tax relief

Maximising relief for expenditure on intangibles

Making use of the patent box

Claiming charity tax reliefs

Profit extraction

Extracting profits from companies

Extracting profits from companies: dividends

Utilising tax losses

Making best use of a loss: sole traders and partners

Making best use of a loss: companies

Making best use of a loss: groups and consortia

Changing the way the business operates

Taking on an employee

Buying plant and machinery

Moving premises

Doing business overseas

Changing the way the business is owned or structured

​Granting share incentives to employees

Bringing in a partner

Transferring a trade to a company (incorporation)

Disincorporating a business

Buying back shares in the company

Demergers: statutory demergers (exempt distributions)

Demergers: statutory & non-statutory

Closing or disposing of the business

Selling the business: shares

Selling the business: trade and assets

Winding-up the business

NAVIGATE TAX - INDIVIDUALS

Changes in personal circumstances

Getting married

Separation and divorce

Having a child

International issues

Moving overseas

Coming to the UK

Confirming your client's tax residence and domicile

Transferring wealth

Helping your client to plan for IHT on death

Transferring wealth in a tax-efficient manner

Family investment companies

Changes to the distribution of the estate after death

Giving to charity

Practical uses of trusts

Employment related issues

Starting employment

Benefits in kind: general principles

Benefits in kind: particular benefits

Tax-efficient remuneration package

Calculating the tax due when an employee leaves employment

Working from home

Establishing employment status

Checking a tax code

Minimising tax liabilities

Claiming tax allowances

Minimising liabilities to CGT

Dealing with an HMRC enquiry: individuals

Year-end tax planning: individuals

Savings and investments

Pensions

Tax-efficient investments: risk capital investments

Tax-efficient investments: other investments

Asset becoming worthless

Real estate

Investing in property

Buying and selling the family home