A start-ups index for companies

: 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 start a company	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: What is the difference between Business Asset Disposal Relief 'BADR' (formerly Entrepreneurs' Relief) and Investors' Relief? How do they compare to investments in Seed Enterprise Investment Scheme (SEIS) and Enterprise Investment Scheme (EIS)?
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	Find out all about Research & Development and Patent Box tax reliefs: R&D guides (subscribers) and answers to FAQs for our regular paid subscribers. R&D Zone (extra premium content) contains fully worked through case studies together with practical know-how, R&D report templates.