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					                    	<a href="/documents_for_business/models/f-6829">Documents for Business</a> &raquo; 
                                    	                	                    
											                    	<span>Tax and Business</span>
						                        
                        
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			<div class="dfb_nav left_nav roundBigTop"><h2 class="roundBigTop dfb_bg"><a href="/documents_for_business/models/">Documents for Business</a></h2><ul><li class="dfb_first"><a class="dfb_first dfb_first_color" href="/documents_for_business/workplace_and_environment/models/f-7354"><span>Workplace and Environment</span></a><ul><li><a href="/documents_for_business/workplace_and_environment/employment_law/models/f-7360" class="ularrow">Employment law</a></li><li><a href="/documents_for_business/workplace_and_environment/environment/models/f-7365" class="ularrow">Environment</a></li><li><a href="/documents_for_business/workplace_and_environment/fire_safety/models/f-7363" class="ularrow">Fire safety</a></li><li><a href="/documents_for_business/workplace_and_environment/hr/models/f-7366" class="ularrow">HR</a></li><li><a href="/documents_for_business/workplace_and_environment/health_and_safety/models/f-7362" class="ularrow">Health and safety</a></li><li><a href="/documents_for_business/workplace_and_environment/risk_assessment/models/f-7364" class="ularrow">Risk assessment</a></li><li><a href="/documents_for_business/workplace_and_environment/safe_systems_of_work/models/f-7367" class="ularrow">Safe systems of work</a></li><li><a href="/documents_for_business/workplace_and_environment/safety_briefings/models/f-55761" class="ularrow">Safety briefings</a></li><li><a href="/documents_for_business/workplace_and_environment/staff_handbooks/models/f-7361" class="ularrow">Staff handbooks</a></li></ul></li><li class="dfb_first"><a class="dfb_first selected dfb_first_color" href="/documents_for_business/tax_and_business/models/f-7353"><span>&raquo; Tax and Business</span></a><ul><li><a href="/documents_for_business/tax_and_business/checklists_for_business/models/f-7359" class="ularrow">Checklists for business</a></li><li><a href="/documents_for_business/tax_and_business/company_tax/models/f-7355" class="ularrow">Company tax</a></li><li><a href="/documents_for_business/tax_and_business/documents__letters_and_contracts_for_business/models/f-7358" class="ularrow">Documents, letters and contracts for business</a></li><li><a href="/documents_for_business/tax_and_business/financial_management_and_accountancy/models/f-7920" class="ularrow">Financial management and accountancy</a></li><li><a href="/documents_for_business/tax_and_business/personal_tax/models/f-7356" class="ularrow">Personal tax</a></li><li><a href="/documents_for_business/tax_and_business/vat/models/f-7357" class="ularrow">VAT</a></li></ul></li></ul></div>            <div class="general_nav left_nav roundBigTop"><h2 class="roundBigTop">About</h2><ul><li ><a href="/aboutsite">Tips & Advice Business Database</a></li><li ><a href="/about">Us</a></li><!--<li ><a href="/contributors">Contributors</a></li>--></ul></div>            </div>
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<div class="doc_icontent borderDashBottom"><div class="floatLeft ico"><div class="doc ico">&nbsp;</div><div class="doctype_document ico">&nbsp;</div></div><div class="floatLeft doc_itext"><h4><a href="/documents_for_business/tax_and_business/documents__letters_and_contracts_for_business/company_and_partnership_documents/written_record_of_decision_by_sole_shareholder/models/doc-kt_7390_369500_369486" class="dfb_color">Written record of decision by sole shareholder</a></h4><div>Written record of decision by sole shareholderIt's common for small companies to have a sole shareholder. If your company does, one of the special rules that applies is the requirement to make a written record of any decisions made by the shareholder.... <a class="line dfb_color" href="/documents_for_business/tax_and_business/documents__letters_and_contracts_for_business/company_and_partnership_documents/written_record_of_decision_by_sole_shareholder/models/doc-kt_7390_369500_369486">Read more</a></div></div><div class="floatRight doc_iinfo"><span class="docdate floatRight">24.10.2018</span><a href="/documents_for_business/tax_and_business/documents__letters_and_contracts_for_business/company_and_partnership_documents/written_record_of_decision_by_sole_shareholder/models/doc-kt_7390_369500_369486" class="roundBig btnForm doc_read_more">Read more</a><a href="/login/documents_for_business/tax_and_business/documents__letters_and_contracts_for_business/company_and_partnership_documents/written_record_of_decision_by_sole_shareholder/models/doc-kt_7390_369500_369486" class="roundBig doc_download">Download now</a><div class="centerText"><a href="#" class="small dfb_color a_altdownload" id="altdownload_kt_7390_369500_369486">Problems downloading ZIP files?</a></div></div><div class="clear"></div></div>
<div class="doc_icontent borderDashBottom"><div class="floatLeft ico"><div class="doc ico">&nbsp;</div><div class="doctype_document ico">&nbsp;</div></div><div class="floatLeft doc_itext"><h4><a href="/documents_for_business/tax_and_business/documents__letters_and_contracts_for_business/company_and_partnership_documents/memorandum_of_contract_between_company_and_sole_shareholder/models/doc-kt_7390_369563_369483" class="dfb_color">Memorandum of contract between company and sole shareholder</a></h4><div>Memorandum of contract between company and sole shareholder It's common for small companies to have a sole shareholder. If your company does, one of the special rules that applies is the requirement to keep a written record of any contract that the co... <a class="line dfb_color" href="/documents_for_business/tax_and_business/documents__letters_and_contracts_for_business/company_and_partnership_documents/memorandum_of_contract_between_company_and_sole_shareholder/models/doc-kt_7390_369563_369483">Read more</a></div></div><div class="floatRight doc_iinfo"><span class="docdate floatRight">24.10.2018</span><a href="/documents_for_business/tax_and_business/documents__letters_and_contracts_for_business/company_and_partnership_documents/memorandum_of_contract_between_company_and_sole_shareholder/models/doc-kt_7390_369563_369483" class="roundBig btnForm doc_read_more">Read more</a><a href="/login/documents_for_business/tax_and_business/documents__letters_and_contracts_for_business/company_and_partnership_documents/memorandum_of_contract_between_company_and_sole_shareholder/models/doc-kt_7390_369563_369483" class="roundBig doc_download">Download now</a><div class="centerText"><a href="#" class="small dfb_color a_altdownload" id="altdownload_kt_7390_369563_369483">Problems downloading ZIP files?</a></div></div><div class="clear"></div></div>
<div class="doc_icontent borderDashBottom"><div class="floatLeft ico"><div class="doc ico">&nbsp;</div><div class="doctype_form ico">&nbsp;</div></div><div class="floatLeft doc_itext"><h4><a href="/documents_for_business/tax_and_business/documents__letters_and_contracts_for_business/company_and_partnership_documents/consequences_of_breach_of_duty/models/doc-kt_7390_368985_368914" class="dfb_color">Consequences of breach of duty</a></h4><div>Consequences of breach of dutyWhat action can your company take if one of the directors acts in breach of duty? Use our summary table to weigh up the options.Company's optionsThe action your company takes to address a director's wrongdoing largely depe... <a class="line dfb_color" href="/documents_for_business/tax_and_business/documents__letters_and_contracts_for_business/company_and_partnership_documents/consequences_of_breach_of_duty/models/doc-kt_7390_368985_368914">Read more</a></div></div><div class="floatRight doc_iinfo"><span class="docdate floatRight">15.10.2018</span><a href="/documents_for_business/tax_and_business/documents__letters_and_contracts_for_business/company_and_partnership_documents/consequences_of_breach_of_duty/models/doc-kt_7390_368985_368914" class="roundBig btnForm doc_read_more">Read more</a><a href="/login/documents_for_business/tax_and_business/documents__letters_and_contracts_for_business/company_and_partnership_documents/consequences_of_breach_of_duty/models/doc-kt_7390_368985_368914" class="roundBig doc_download">Download now</a><div class="centerText"><a href="#" class="small dfb_color a_altdownload" id="altdownload_kt_7390_368985_368914">Problems downloading ZIP files?</a></div></div><div class="clear"></div></div>
<div class="doc_icontent borderDashBottom"><div class="floatLeft ico"><div class="doc ico">&nbsp;</div><div class="doctype_letter ico">&nbsp;</div></div><div class="floatLeft doc_itext"><h4><a href="/documents_for_business/tax_and_business/documents__letters_and_contracts_for_business/company_and_partnership_documents/shareholder_written_resolution_to_ratify_director_s_breach_of_duty/models/doc-kt_7390_368999_368915" class="dfb_color">Shareholder written resolution to ratify director's breach of duty</a></h4><div>Shareholder written resolution to ratify director's breach of dutyEven when a director has acted in breach of duty, their company may decide to excuse and legitimise their actions. Shareholder approvalWhen a director is in breach of duty the company w... <a class="line dfb_color" href="/documents_for_business/tax_and_business/documents__letters_and_contracts_for_business/company_and_partnership_documents/shareholder_written_resolution_to_ratify_director_s_breach_of_duty/models/doc-kt_7390_368999_368915">Read more</a></div></div><div class="floatRight doc_iinfo"><span class="docdate floatRight">15.10.2018</span><a href="/documents_for_business/tax_and_business/documents__letters_and_contracts_for_business/company_and_partnership_documents/shareholder_written_resolution_to_ratify_director_s_breach_of_duty/models/doc-kt_7390_368999_368915" class="roundBig btnForm doc_read_more">Read more</a><a href="/login/documents_for_business/tax_and_business/documents__letters_and_contracts_for_business/company_and_partnership_documents/shareholder_written_resolution_to_ratify_director_s_breach_of_duty/models/doc-kt_7390_368999_368915" class="roundBig doc_download">Download now</a><div class="centerText"><a href="#" class="small dfb_color a_altdownload" id="altdownload_kt_7390_368999_368915">Problems downloading ZIP files?</a></div></div><div class="clear"></div></div>
<div class="doc_icontent borderDashBottom"><div class="floatLeft ico"><div class="doc ico">&nbsp;</div><div class="doctype_flow chart ico">&nbsp;</div></div><div class="floatLeft doc_itext"><h4><a href="/documents_for_business/tax_and_business/documents__letters_and_contracts_for_business/company_and_partnership_documents/types_of_authority_to_act_on_behalf_of_a_company/models/doc-kt_7390_369013_368913" class="dfb_color">Types of authority to act on behalf of a company</a></h4><div>Types of authority to act on behalf of a companyWhen you do business with another company, you want to make sure that the person you are dealing with has the authority act so that any contract you enter into is valid. We take you through the points t... <a class="line dfb_color" href="/documents_for_business/tax_and_business/documents__letters_and_contracts_for_business/company_and_partnership_documents/types_of_authority_to_act_on_behalf_of_a_company/models/doc-kt_7390_369013_368913">Read more</a></div></div><div class="floatRight doc_iinfo"><span class="docdate floatRight">15.10.2018</span><a href="/documents_for_business/tax_and_business/documents__letters_and_contracts_for_business/company_and_partnership_documents/types_of_authority_to_act_on_behalf_of_a_company/models/doc-kt_7390_369013_368913" class="roundBig btnForm doc_read_more">Read more</a><a href="/login/documents_for_business/tax_and_business/documents__letters_and_contracts_for_business/company_and_partnership_documents/types_of_authority_to_act_on_behalf_of_a_company/models/doc-kt_7390_369013_368913" class="roundBig doc_download">Download now</a><div class="centerText"><a href="#" class="small dfb_color a_altdownload" id="altdownload_kt_7390_369013_368913">Problems downloading ZIP files?</a></div></div><div class="clear"></div></div>
<div class="doc_icontent borderDashBottom"><div class="floatLeft ico"><div class="docx ico">&nbsp;</div><div class="doctype_letter ico">&nbsp;</div></div><div class="floatLeft doc_itext"><h4><a href="/documents_for_business/tax_and_business/company_tax/dealings_with_hmrc/claim_to_carry_back_company_trading_loss/models/doc-kt_54728_368318_368319" class="dfb_color">Claim to carry back company trading loss</a></h4><div>Claim to carry back company trading lossWhen your company makes a loss the amount is carried forward by default and will be used to offset total profits in the future. Use our claim to get immediate relief for company trading losses.CompaniesThere ar... <a class="line dfb_color" href="/documents_for_business/tax_and_business/company_tax/dealings_with_hmrc/claim_to_carry_back_company_trading_loss/models/doc-kt_54728_368318_368319">Read more</a></div></div><div class="floatRight doc_iinfo"><span class="docdate floatRight">09.10.2018</span><a href="/documents_for_business/tax_and_business/company_tax/dealings_with_hmrc/claim_to_carry_back_company_trading_loss/models/doc-kt_54728_368318_368319" class="roundBig btnForm doc_read_more">Read more</a><a href="/login/documents_for_business/tax_and_business/company_tax/dealings_with_hmrc/claim_to_carry_back_company_trading_loss/models/doc-kt_54728_368318_368319" class="roundBig doc_download">Download now</a><div class="centerText"><a href="#" class="small dfb_color a_altdownload" id="altdownload_kt_54728_368318_368319">Problems downloading ZIP files?</a></div></div><div class="clear"></div></div>
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<div class="doc_icontent borderDashBottom"><div class="floatLeft ico"><div class="docx ico">&nbsp;</div><div class="doctype_form ico">&nbsp;</div></div><div class="floatLeft doc_itext"><h4><a href="/documents_for_business/tax_and_business/personal_tax/inheritance_tax/claim_for_quick_succession_relief/models/doc-kt_62040_368288_368289" class="dfb_color">Claim for quick succession relief</a></h4><div>Claim for quick succession reliefIf assets are inherited twice in a five-year period, a relief may be available to reduce the inheritance tax payable.IHTInheritance tax (IHT) is generally charged at 40% on the probate value of a death estate that exc... <a class="line dfb_color" href="/documents_for_business/tax_and_business/personal_tax/inheritance_tax/claim_for_quick_succession_relief/models/doc-kt_62040_368288_368289">Read more</a></div></div><div class="floatRight doc_iinfo"><span class="docdate floatRight">09.10.2018</span><a href="/documents_for_business/tax_and_business/personal_tax/inheritance_tax/claim_for_quick_succession_relief/models/doc-kt_62040_368288_368289" class="roundBig btnForm doc_read_more">Read more</a><a href="/login/documents_for_business/tax_and_business/personal_tax/inheritance_tax/claim_for_quick_succession_relief/models/doc-kt_62040_368288_368289" class="roundBig doc_download">Download now</a><div class="centerText"><a href="#" class="small dfb_color a_altdownload" id="altdownload_kt_62040_368288_368289">Problems downloading ZIP files?</a></div></div><div class="clear"></div></div>
<div class="doc_icontent borderDashBottom"><div class="floatLeft ico"><div class="doc ico">&nbsp;</div><div class="doctype_checklist ico">&nbsp;</div></div><div class="floatLeft doc_itext"><h4><a href="/documents_for_business/tax_and_business/documents__letters_and_contracts_for_business/company_and_partnership_documents/board_decisions_checklist/models/doc-kt_7390_367445_367337" class="dfb_color">Board decisions checklist</a></h4><div>Board decisions checklistBoard decisions can be made in one of three ways: at a meeting, by written resolution or informally. Whatever method is used, use our checklist to make sure the decisions are valid.Decisions, decisionsBoard decisions are usua... <a class="line dfb_color" href="/documents_for_business/tax_and_business/documents__letters_and_contracts_for_business/company_and_partnership_documents/board_decisions_checklist/models/doc-kt_7390_367445_367337">Read more</a></div></div><div class="floatRight doc_iinfo"><span class="docdate floatRight">02.10.2018</span><a href="/documents_for_business/tax_and_business/documents__letters_and_contracts_for_business/company_and_partnership_documents/board_decisions_checklist/models/doc-kt_7390_367445_367337" class="roundBig btnForm doc_read_more">Read more</a><a href="/login/documents_for_business/tax_and_business/documents__letters_and_contracts_for_business/company_and_partnership_documents/board_decisions_checklist/models/doc-kt_7390_367445_367337" class="roundBig doc_download">Download now</a><div class="centerText"><a href="#" class="small dfb_color a_altdownload" id="altdownload_kt_7390_367445_367337">Problems downloading ZIP files?</a></div></div><div class="clear"></div></div>
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