The incorporation of companies as legal entities is not always a straightforward process. On this page you can find articles, books and online resources providing guidance and background information.
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Incorporating and disincorporating a business
Practical guidance on the tax issues, planning points and pitfalls which may be encountered when incorporating a sole trader or partnership business. Includes calculations to determine when the level of profits makes it advantageous to incorporate a business in order to save or defer tax.
To borrow this book please contact the Library.
Budget 2017: The impact on incorporation decisions
AccountingWeb, March 2017
The NIC rates are going up but the dividend allowance is coming down. Rebecca Benneyworth compares the impact on sole traders vs companies over the the next four years. The article features comparison tables for different profit levels and an explanation of the assumed tax rates.
Access to this article requires free registration.
Starting a new company
Guidance from GOV.UK on the process of incorporating, including links to forms and further detailed information and requirements.
Choose a legal structure for a new business
Guidance from GOV.UK on the different types of business and the requirements for incorporation.
Limited company or partnership: Which is best?
AccountingWeb guide highlighting some of the issues involved in the choice between limited companies or partnerships. Published in 2005. Requires free registration to view.
Partnership, LLP or corporate practice
Collection of ICAEW guidance on practicing as an accountant in a corporate structure.
Buy-to-let taxation: property incorporation - part 3
Article published on CCH daily which considers the complexities of owning a rental property through a company. Also published in the February 2017 edition of Accountancy magazine under the title 'Incorporate your property'.
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