Tax and Business




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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
19 Dec 2018
Credits: 1
doc
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
19 Dec 2018
Credits: 1
doc
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
19 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
19 Dec 2018
Credits: 1
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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
14 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
14 Dec 2018
Credits: 1
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Document
Alterations to share capital summaryAlterations to a company's share capital that do not affect the number of shares in issue are relatively straightforward. Our summary explains why these changes might be necessary and how to carry them out.Consolida... Read more
14 Dec 2018
Credits: 1
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Letter
Exchange of joint interest relief claimIf you swap a joint interest in land or buildings to rationalise your ownership for no proceeds, you may be able to defer a capital gains tax charge.ReliefWithout any form of relief on any reallocation of intere... Read more
11 Dec 2018
Credits: 1
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Key Data
SEIS reinvestment relief claimIf you make a qualifying gain by investing in certain companies, you could enjoy a capital gains tax exemption.GainsCapital gains tax is payable when chargeable assets are sold, or otherwise disposed of, for proceeds or ... Read more
11 Dec 2018
Credits: 1
doc
Form
Non-statutory registersAs well as the various registers that companies have to keep by law, there are other registers of information that companies may find it useful to keep for their own records.Register of share applications and allotmentsThis rec... Read more
07 Dec 2018
Credits: 1