TolleyGuidance Owner-Managed Businesses module contains a comprehensive range of easily accessible information on the following topics: computation of taxable profit, sole traders, partnerships, small limited companies, property businesses, business start ups and incorporation, sale and acquisition of a business, special businesses and OMB tax investigations.
The module has been written by highly regarded tax professionals who are specialists in their fields, and has Peter Rayney and Chris Chadburn as consultant editors.
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The module has been divided into the following areas:
| Computation of taxabe profit | Sole traders |
|---|---|
| Adjustment of profit | Current year basis |
| Capital allowances | Relief for trading losses |
| Trading activities | Averaging of profit |
| National insurance |
| Partnerships | Small limited companies |
|---|---|
| Overview | Corporation tax compliance |
| Profit allocation | CTSA |
| Changes of partner | Disclosure of tax in company accounts |
| Partnership losses | Corporate debt |
| Partnership gains | Intangible fixed assets |
| LLPs - Coming soon | R&D expenditure |
| National insurance | Relief for trading losses |
| Tax returns | Close companies |
| Extraction of profit | |
| Share schemes for SME's | |
| Personal service companies |
| Property businesses | Business start ups and incorporation |
|---|---|
| Trading or investment? | Starting in business |
| Property business income | Trading vehicles |
| Property investment companies | Acquiring premises |
| Leases | Personal service companies |
| Setting up overseas | |
| Incorporation |
| OMB tax investigations | Sale and acquisition of a business |
|---|---|
| Informal interventions | Selling the family business |
| Investigations - Opening | Close a company down |
| Investigations - Responding | Passing on the family business |
| Investigations - Concluding | Valuation of the business |
| Company enquiries | Purchase by a company of own shares |
| Determinations | Buying a company or trade |
| Interest | Management buy-outs |
| Penalties | Demergers |
| Discovery | Company reorganisations |
| Appeals and redress | HMRC clearances |
| Employer compliance | |
| Risk management |
| Special businesses | |
|---|---|
| Solicitors & Barristers | |
| Doctors & Dentists - Coming soon | |
| Farmers | |
| Charities Coming soon |
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