Incorporating and Disincorporating a Business

The fashion for incorporating just about every business was getting out of hand by 2002. I often bemoaned the fact there was no comprehensive book that covered all the issues involved. Several colleagues suggested I write one. Then Tolley thought it was a good idea too and Incorporating a Business was created with me as its writer.

It was with something of a wry smile that I looked at the latest version entitled Incorporating and Disincorporating a Business and published by Bloomsbury Professional. It has two authors Mark McLaughlin and Jackie Andersen along with four contributors.

Many amendments have become necessary since the first book following almost incessant changes in tax law and practice. I was delighted to find that large sections of the original work have stood the test of time including many of the anecdotes and examples.

The planning points that end...