Tax Planning: Business 2012-13

Tax Planning - Business offers clear and practical solutions on how you can keep you or your clients' tax liabilities to a minimum and add real value to the services you provide. Written in a straightforward and practical style, with worked examples throughout the text, this helpful guide provides you with a sound framework from which to formulate an effective Tax planning strategy for businesses.

New chapters for this year;

• Setting up a UK business
• Disincorporation of a UK business
• Dealing with close companies
• Dealing with investment companies

Contents include:

• General Business Income Tax Planning
• Lifecycle of a business
• Considerations on whether to incorporate (tax and other implications)
• Arctic Systems and income splitting
• Partnership planning
• Cross-border trading
• Fixtures when buying and selling property
• Business premises renovation allowances
• Intellectual property
• Research and development capital allowances and tax credits
• General corporation tax planning
• Family companies
• Capital Gains - companies
• Share transactions in private limited companies
• Demergers
• Company reorganisations and takeovers
• Transfer pricing
• Controlled foreign companies

CCH Tax Planning Series:
Benefitting from a restructure last year, CCH’s Tax Planning Series of books are packed with ideas on keeping tax liabilities to a minimum, worked examples and potential pitfalls. The series deals with everyday problems when planning for VAT, businesses and individuals. A cost effective pack is available or the books can be bought individually.

Each book is cross referenced to the latest legislation, and expert commentary has been written to incorporate all changes from the latest Budget and Finance Act of 2012.