Owner-Managed Businesses

Computation of trading profit

• Adjustment of profit
• Capital allowances
• • Trading activities
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Sole traders

• Current year basis
• Relief for trading losses
• • Averaging of profit
  • National insurance
  • Tax Return
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Partnerships

• Overview
• Profit allocation
• • Changes of partner
  • Partnership losses
  • Partnership gains
  • Limited Liability Partnerships
  • National insurance
  • Tax returns
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Small companies

• Corporation tax compliance
• CTSA
• • Disclosure of tax in company accounts
  • Corporate debt
  • Intangible fixed assets
  • R&D expenditure
  • Relief for trading losses
  • Close companies
  • Extraction of profit
  • Share schemes for SMEs
  • Personal service companies
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Property businesses

• Trading or investment?
• Property business income
• • Property investment companies
  • Leases
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Business start ups & incorporation

• Starting in business
• Trading vehicles
• • Acquiring premises
  • Personal service companies
  • Setting up overseas
  • Incorporation
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Sale & acquisition of a business

• Selling the family business
• Close a company down
• • Passing on the family business
  • Valuation of the business
  • Purchase by a company of own shares
  • Buying a company or trade
  • Management buy-outs
  • Demergers
  • Company reorganisations
  • HMRC clearances
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Special businesses

• Solicitors & Barristers
• Doctors & Dentists
• • Farmers
  • Charities
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OMB Tax Investigations

• Informal interventions
• Investigations – Opening
• • Investigations – Responding
  • Investigations – Concluding
  • Company enquiries
  • Determinations
  • Interest
  • Penalties
  • Discovery
  • Appeals and redress
  • Employer compliance
  • Risk management
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