Tax and Business




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Letter
Holdover relief claimWhen you give away an asset for no consideration, or knowingly sell it for less than it's worth, you will be charged capital gains tax based on the market value. However, you might be able to make a claim to hold this gain over de... Read more
UPDATED04 Jan 2019
Credits: 1
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Letter
Agricultural flat rate scheme letterIf you operate a small farming business, you might qualify for a little known scheme that can give your cash flow a boost.When is the scheme available?The agricultural flat rate scheme (AFRS) is available to a wide... Read more
UPDATED04 Jan 2019
Credits: 1
doc
Checklist
PSC checklistAll companies must keep a register of people who have significant control over them. Use our checklist to make sure you have taken the required steps to identify the right people. What is a PSC?A "person with significant control" basically... Read more
UPDATED19 Dec 2018
Credits: 1
doc
Checklist
Types of security summaryIf your company is entering into financing arrangements, use our summary of the various types of security to help you navigate the documents and discussions. Types of debtThere are various types of debt that a company may nee... Read more
UPDATED19 Dec 2018
Credits: 1
doc
Checklist
Registration of charges at Companies HouseCharges over a company's assets must be registered at Companies House. Use our checklist to find out what needs to be filed and when. Company recordsCompanies have to keep copies of charge documents at their r... Read more
UPDATED19 Dec 2018
Credits: 1
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Checklist
Personal information filed at Companies HousePersonal information about those involved in running companies has to be filed at Companies House. We summarise the ways in which you can protect yourself from your details being misused by the wrong peopl... Read more
UPDATED19 Dec 2018
Credits: 1
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Checklist
Using pre-signed signature clausesWhat if you have an important contract to enter into, but one of your signatories cannot make the completion meeting? Pre-signed signature clauses can be used in some cases, with caution. Absent signatoriesIdeally, a... Read more
UPDATED19 Dec 2018
Credits: 1
doc
Form
Register of PSCsAll companies must keep a register of people who have significant control over them. Our model sets out what needs to be included and when.What is a PSC?Every company must keep a register of people with "significant control" over them, ... Read more
UPDATED19 Dec 2018
Credits: 1
doc
Document
Redemption or purchase of a company's own shares summaryThere are two situations in which a company can acquire an interest in its own shares. Our summary explains when they arise and the procedures that need to be followed. Exception to the ruleGener... Read more
UPDATED14 Dec 2018
Credits: 1
doc
Document
Reduction of share capital summaryIf a company needs to reduce its share capital, it must follow one of two procedures. Use our summary to guide you through the process.Exception to the ruleA company's share capital can only be reduced in certain circ... Read more
UPDATED14 Dec 2018
Credits: 1