- Last Updated: 07 January 2021
This 'At a glance' guide is essential reading for anyone thinking about starting up a new company.
If you are starting a new business and you want to consider other types of trading vehicle, check out A new business? Start here.
These guides are for subscribers.
Article & Link | What you get |
How to form (incorporate) a private limited company and the points you need to consider. | |
Issuing shares | How to issue new shares in a company together with a summary of some of the pitfalls if an issue fails to qualify for tax purposes. |
Share capital: what's an ordinary share? |
It sounds like daft detailing: however, set up the wrong type of share classes and you may lose all your tax reliefs |
Share certificate |
A template for creating share certificates |
Shareholder Agreement |
A basic template listing some of the key points that shareholders may wish to agree on. |
Setting up different share classes: family companies |
Sometimes founders and owners may create special share classes for themselves. This guide explores the issues, pitfalls and planning points. |
Director's Service Contracts |
Top tips on creating a written service contract (as required by the Companies Act 2006) |
New director registration forms |
To register with Companies House and with HMRC. |
Which investment relief? IR, BADR, SEIS or EIS |
You are bringing in shareholders and investors, start here:
|
Seed Enterprise Investment Scheme (SEIS) |
Under the SEIS, a taxpayer may invest up to £100,000 in a qualifying new start-up business and be eligible for Income Tax relief of 50 per cent. |
Enterprise Investment Scheme (EIS) |
The EIS provides investors with tax incentives in the form of a variety of Income Tax and Capital Gains Tax (CGT) reliefs to investors provided you invest in qualifying shares in an unquoted trading company. |
Employee share schemes |
Start here is you are thinking of issuing shares or share options to any new, existing or potential directors, employees |
Enterprise Management Incentives (EMI) |
EMI is a tax incentivised share option scheme: it may be a simpler and more cost-efficient alternative to directly issuing shares to directors and employees. |
Investors Relief |
This is Capital Gains Tax relief on the disposal of shares: investors need to be given the right kind of shares and meet certain conditions in order to meet this special relief. |
Business Investment Relief |
A special tax relief to encourage investment in the UK from overseas. |
Setting up share classes: directors and employees |
Companies often create special classes of share to attract and reward directors and employees: this guide covers the key basics. |
Business Asset Disposal Relief | This CGT relief is available on the disposal of business assets, including a disposals of qualifying shareholdings in trading companies or trading groups by an officer or employee. It is recommended to know the rules for this relief rules when you become a shareholder. |
Research & Development (R&D) Relief |
|
Enjoying our content?
Sign up now to receive our unique FREE Tax Planning Tips and Advice Guide & our FREE Newsletter.