In our third accredited CPD course of 2026, delivered in conjunction with leading training provider Tolley and aimed at professional advisers, Ros Martin returned to consider the tax issues relating to different business structures.
During this three-hour course, Ros covers:
- The different business structures – the tax cost of sole trade vs company vs partnership with changes in tax rates; plus the cost of extracting from a limited company
- The cost of incorporation and how this can be done effectively
- Partnership – issues and planning
- IR35 – where are we now?
- Associated companies
- CGT and IHT issues with different businesses
