Incorporating a business

This is a Tardis of a book. It contains much more than you would imagine from the brief title. A more accurate title would be What to consider when incorporating a business when not to and how to manage the process so your professional indemnity cover remains intact.

All the basics are covered: business structures losses National Insurance capital allowances capital gains even inheritance tax and stamp duty.

But Roger Jones weaves a larger story around them. He gives us the background to where we are in the tax landscape and anticipates where new legislation might take the taxation of small businesses. This is important because when you are advising clients about incorporation they need to understand how the shifting sands of tax law could affect the tax efficiency of their chosen business structure.

In spite of the recent changes...