Description
It is often the case that old unwanted companies are removed from the Companies House Register under Section 652 Companies 1985. Advantageous tax treatment is available under Extra Statutory Concession C16 which is not always straightforward to apply. 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, 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
Accountants Guides & Tax Briefs
