Unincorporated Businesses - Tax Issues and Planning

This course considers a range of technical and practical tax matters affecting the self-employed whether operating as a sole trader or in partnership. 

Understanding core rules is essential to avoid pitfalls and maximise opportunities whether they are established or recent areas of tax law and practice. The session includes a review of the matters to be considered, when choosing and using this type of business structure.  

Recent tax cases of significance will be included as well as new legislative developments

Contents:

• Topical issues update
• Business structure
• Pension tax savings
• National Insurance
• Using losses effectively
• Capital allowances - current issues
• Self-employed travel and subsistence
• Self-employed homeworking costs
• Financing aspects
• Developments, risks and opportunities in capital tax reliefs

The course does  NOT consider Making Tax Digital as it is covered elsewhere.

The content for online courses predating 2025 may vary.