Business owners

business profits

Business profits

There are plenty of anti-avoidance measures that prevent unincorporated businesses from altering the timing of profits. However, it may still be possible to change the timing of business expenses in to achieve cash flow advantages.

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Cash extraction - Chris Etherington

Cash extraction

Where shareholders can control dividend payments from their own companies, consideration should be given to how surplus cash can be extracted, by bonus or dividends, and also to the timing of such dividends.

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entrepreneurs relief

Entrepreneurs’ relief

This valuable relief reduces the rate of capital gains tax (CGT) on a qualifying disposal of all or part of a business (eg by way of sale, gift or on some liquidations or similar).

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investors relief

Investors’ relief

Investors’ relief provides for a reduced 10 per cent rate of capital gains tax (CGT) on up to £10m of gains from investments in qualifying shares.

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LLP and partnership structures

LLP and partnership structures

Where an LLP or partnership has both individual and company partners (a mixed partnership) legislation has been introduced that seeks to tax the shareholders of the company partner on the income allocated to it – even if they have received no dividends from the company.

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