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Incorporation

The incorporation of companies is not always straightforward. On this page you can find articles, books and online resources offering guidance and background information.

Featured book

Incorporating and disincorporating a business
(Bloomsbury, 2019)
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.

Featured article

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.

Bloomsbury Core Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Core Accounting and Tax Service.

Incorporation and disincorporation

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Mark McLaughlin Tax Planning 2021-22 2021

A chapter on incorporation and disincorporation of a company in this annual guide for professional advisers, highlighting tax planning opportunities and potential pitfalls.

Incorporation of a rental property business

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Jackie Anderson, Mark McLaughlin Incorporating and Disincorporating a Business 2021

A chapter discussing the tax issues to consider when incorporating a rental property business.

Incorporating and disincorporating a business

Premium Content: This is exclusive item - please log in or subscribe to view this item.

Jackie Anderson, Mark McLaughlin Incorporating and Disincorporating a Business 2021

Guidance on the potential tax issues and pitfalls encountered when incorporating a sole trader or partnership business.

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Useful links

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 in January 2017 which considers the complexities of owning a rental property through a company. Available online to Accountancy Daily subscribers or in print from the Library.

Articles and books in the Library collection

To find out how you can borrow books from the Library please see our guide to book loans.

You can obtain copies of articles or extracts of books and reports through our document supply service.

Can't find what you are looking for?

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