We have updated the incorporation guides and checklists and added a new guide to cessation.
These are now located in:
Self-employed > Start-ups/incorporation
The guides:
- Cessation (followed by incorporation) : how to draw up accounts and make the right elections and tax computations to close down an existing business.
- Incorporation checklist : how to evaluate exactly what you want to transfer into the new company.
- Incorporating an existing business : how to incorporate, examples, comparisons of relevant CGT, tax reliefs, SDLT and elections.