Lee Hadnum

Company Tax Planning Handbook Lee Hadnum

September 2017 Edition - Updated For 2017/2018 Changes


The highest rate of personal income tax for 2017/2018 is 45%. However the rate of tax a company pays is 19% (from April 2017 and reducing to 17% from April 2020). This provides a significant incentive for many people to use a UK company for trading or investment purposes.


However, company owners need to consider both the company tax position as well as their own individual tax position. This book looks at a number of tax planning issues for company owners and considers both corporate and personal tax planning opportunities available. It is updated for the latest changes for 2017/2018 and includes numerous new sections.


Subjects covered include:


How Much Salary To Pay In 2017/2018 To Minimise Tax?Should You Be Using A UK Company?All about the new dividend rules Reducing tax on dividendsWays To Reduce Corporation TaxFinancing a new company tax efficientlyTax restrictions on interest deductions for UK companiesUsing A Family Investment Company In 2017Loss Of Tax Reliefs Following BrexitTax Planning For A Business ExitClaiming Home Expenses From Your Company (Including Pro Forma Documentation) How Limited Companies Can Provide Share Incentives To EmployeesLLP Vs Limited Companies In 2017Using a Directors Loan Account to Reduce TaxNew Proposals For Disclosure Of Beneficial OwnersNew Capital Allowance RulesQualifying For inheritance Tax Relief When Your Company Has Large Cash BalancesWatch out for The new anti avoidance rule on the transfer of corporate profitsThe Patent Box and The 10% Rate of Corporation TaxWhen non resident companies are within the UK corporation tax regimeTrading in the UK with a UK company or LLPLiquidating companies in 2017New rules that tax distributions on liquidation as incomeMaximising Tax Relief On The Purchase Of Business PremisesTransferring Property Assets Out Of A CompanyMaking Your Company Investor Ready For EIS ReliefThe Seed EIS SchemeSplitting A Company's Activities To Reduce TaxUsing A Holding CompanyShould You Rent Property To Your Company?Tax Planning For Your UK Company If You Leave The UKTransferring A UK Company OverseasUsing A UK Company In Offshore Tax PlanningSetting Up An Offshore Subsidiary Of Your UK Company To Reduce TaxStructuring Your Business Prior To A DisposalCompanies Retaining Profits & UK Tax PlanningQualifying For Entrepreneurs Relief If Your Company Has Large Cash Balances