A guide to the process whereby a company can apply for its name to be struck off the register of companies and the company dissolved using the voluntary strike off procedure in sections 1003 to 1011 of the Companies Act 2006.
This practice note gives an overview of direct taxes in the UK tax regime. It covers income tax, corporation tax and capital gains tax. It discusses the principles of calculation, rates, payment and compliance, and reliefs (such as capital allowances and research and development (R&D) relief).
Tax legislation gives special tax treatment to certain transactions between group company members, such as group and consortium relief and relief for chargeable gains groups. This note considers that treatment. The stamp duty, stamp duty land tax and value added tax position of group companies is also considered.
This note considers the principles of how to review a business plan and examines how these principles can be applied in a wide range of situations. It considers the main attributes usually required for most business plans and highlights the differences in approach that may be required when reviewing an internal business plan or a plan from an external resource.