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Documents for Business
In excess of 1,000 customisable documents covering every conceivable business issue.Search all documents in Documents for Business
Claim for payment under a guarantee
Claim for payment under guaranteeOne way of helping a growing business is to act as guarantor to its loan finance. If you are called upon to make good some or all of the loan under the terms of the guarantee, you may be entitled to claim a capital ga... Read more
Employee loan letter
Employee loan letterWhere an employee or a director owes their employer more than £10,000 at any point during a tax year, a taxable benefit in kind arises. You need to work out the cash equivalent of this. Use this letter to write to any employees w... Read more
Election for share value to ignore restrictions
Election for share value to ignore restrictionsIf shares are acquired because of an individual's employment, they are liable to an income tax charge on the difference between the market value of the shares and the price paid by an employee, but specia... Read more
Deduction for deemed employment payment
Deduction for deemed employment paymentsA company can claim a deduction from its taxable profits in respect of the notional cost of a deemed payment of salary made for the purposes of IR35. The deduction is allowable for the accounting period in whic... Read more
Election to carry back earn out loss
Election to carry back earn out lossIf you sell a business which includes an earn-out arrangement, e.g. the sale price is wholly or partly deferred and paid depending on the profits made by the purchaser's company after the sale, you must estimate th... Read more
Election to transfer stock at less than market value
Election to transfer stock at less than market valueWhen an unincorporated business is transferred to a company with its stock and work in progress these are deemed to be transferred at net realisable value, broadly, the amount it could be sold for t... Read more
Election to transfer assets at written down value
Election to transfer assets at written down valueWhere you transfer your sole trader or partnership business to a company, plant and machinery or other tangible fixed assets are often transferred too. Strictly, these assets have to be transferred at ... Read more
Election to disapply incorporation relief
Election to disapply incorporation reliefWhere you transfer your sole trader or partnership business to a company in which you own shares, often referred to as incorporating your business, it counts for capital gains tax purposes as if you had sold i... Read more
Election for business asset disposal relief to apply to QCBs
Election for business asset disposal relief to apply to QCBsWhen you sell a business the purchasing company might offer to pay you with loan notes. This is a loan arrangement but in the form of a security, i.e. like shares. The loan notes pay interes... Read more
Payrolling benefits in kind letter to employee
Payrolling benefits in kind letter to employeeHMRC usually collects tax on benefits by adjusting an employee's code number so that extra tax is collected, through the PAYE system, each time they are paid salary. Payrolling achieves the same result but... Read more
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