Start here for essential reading for anyone thinking about starting up a new company.

If you are starting a new business and you want to consider other types of trading vehicle, check out A new business? Start here.

These guides are for subscribers.

 Article & Link  What you get


How to start a company

How to form (incorporate) a private limited company and the points you need to consider.
Issuing shares How to issue new shares in a company together with a summary of some of the pitfalls if an issue fails to qualify for tax purposes.

Share capital: what's an ordinary share?

It sounds like daft detailing: however, set up the wrong type of share classes and you may lose all your tax reliefs

Share certificate
 

A template for creating share certificates

Shareholder Agreement

A basic template listing some of the key points that shareholders may wish to agree on.

Setting up different share classes: family companies

 Sometimes founders and owners may create special share classes for themselves. This guide explores the issues, pitfalls and planning points.

Director's Service Contracts

Top tips on creating a written service contract (as required by the Companies Act 2006)

New director registration forms

To register with Companies House and with HMRC

Which investment relief? IR, ER, SEIS or EIS

 

You are bringing in shareholders and investors: start here:

  • What is the difference between Entrepreneurs' Relief (ER) and Investors' Relief?
  • How do they compare to investments in Seed Enterprise Investment Scheme (SEIS) and Enterprise Investment Scheme (EIS)? 

Seed Enterprise Investment Scheme (SEIS)

 Under the SEIS, a taxpayer may invest up to £100,000 in a qualifying new start-up business and be eligible for income tax relief of 50 per cent.

Enterprise Investment Scheme (EIS)

The EIS provides investors with tax incentives in the form of a variety of Income Tax and Capital Gains Tax (CGT) reliefs to investors provided you invest in qualifying shares in an unquoted trading company.
 
Employee share schemes

 Start here is you are thinking of issuing shares or share optoins to any new, existing or potential directors, employees 

Enterprise Management Incentives (EMI)
 

 EMI is a tax incentivised share option scheme: it may be a simpler and more cost efficient alternative to directly issuing shares to directors and employees
 
Investors Relief

This is capital gains tax relief on the disposal of shares: investors need to be given the right kind of shares and meet certain conditions in order to meet this special relief.

Business Investment Relief

A special tax relief to encourage investment in the UK from overseas

Setting up share classes: directors and employees

Companies often create special classes of share to attract and reward directors and employees: this guide covers the key basics.
Entrepreneurs' Relief This is a CGT relief which is available on the disposal of business assets, including a disposals of qualifying shareholdings in trading companies or trading groups by an officer or employee. It is recommended to know the rules for this relief rules when you become a shareholder.
Research & Development (R & D) Relief 


Find out all about Research & Development and Patent Box tax reliefs:

  • R & D guides (subscribers) and answers to FAQs for our regular paid subscribers.
  • R & D Zone (extra premium content) contains fully worked through case studies together with practical know-how, R & D report templates.

 

 

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