McLintocks News
Request a Callback >Insider – January 2018
Disincorporation relief to end in March 2018
Disincorporation relief will not be extended beyond its 31 March 2018 expiry date. The relief was introduced in April 2013 in a bid to remove the tax burdens when small business owners want to change from a limited company to a sole trader or partnership. It allows companies to transfer certain assets, such as land, building and goodwill, to shareholders without incurring a corporation tax charge…
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