Business Structures - Tax Issues

The purpose of this course is to consider the different tax implications of different business structures.    

The best structure for start-up businesses is not necessarily appropriate as the business grows and it will often be necessary to review and possibly revise the structure in the future. The business structure chosen will also have an impact on the tax treatment of the eventual sale of, or exit from, the business.  

Delegates will gain an understanding of the tax implications of the chosen structure and the need for a periodic review of the most appropriate structure.  

Content will include:  

• Business structure overview  
• Is a limited company still best?  
• IR35 and “off-payroll” working reminder  
• Partnerships and LLPs  
• Tax implications of incorporation  
• Should we have a group structure?  
• Associated companies for the new corporation tax rates  
• CGT on sale of the business  
• Inheritance tax implications of the business structure  

The content for the 2025 course may vary.