Description
It is often the case that old unwanted companies are removed from the Companies House Register under Section 652 Companies 1985 (from 1 October 2009 – Section 1003 Companies Act 2006). Advantageous tax treatment is available under Extra Statutory Concession C16 which is not always straightforward to apply (and is currently under review by HMRC). The guide gives details on how to use the concession, pitfalls to avoid, the problems of unallocated assets being claimed by the Crown, the issue of redeeming paid up share capital including the recently introduced Companies Act 2006 provisions together with a comprehensive analysis of the tax implications of a company dissolution for the company itself and its shareholder directors.
DTE Payroll & Tax Centre Ltd
The following Accountants Guides are now available in either an emailed PDF format or hard copy, updated with the 2009 Finance Act provisions and all other issues arising to September 2009 and including new titles not previously available. Whilst technical in nature, each guide has been written in an easy to understand manner aimed at the busy independent practitioner wishing to benefit from practical assistance in dealing with client matters rather than a theoretical analysis of issues rarely met in real life. Each guide costs £45 plus an additional £2 per guide to cover despatch and administration (please note emailed versions incur VAT in addition at 17.5%), with significant discounts available for multiple orders. To date more than 5000 firms have benefited from previous editions of these publications so if you are unsure as to their value, a quick word with a local contemporary may well prove invaluable.
