Course Details

After increases in corporation tax and dividend tax and reductions in Class 4 NICs and extension to cash accounting together with the imminent changes to companies’ house filing disclosure requirements, many clients are looking for advice on dis-incorporating their limited companies to become sole traders or trading partnerships or simply to close their companies down.


In this course Paula Tomlinson covers the following topics:

  • Reminder of the reasons for dis-incorporation or cessation.
  • How to dis-incorporate – what are the choices? 
  • Anticipated theoretical tax treatments of dis-incorporation or cessation.
  • Potential tax issues that may arise and need to be considered. 
  • What questions to ask and other factors to help you and your clients come to a conclusion.

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CPD Course Speaker

On The Spot Tax Ltd

Paula Tomlinson

Advising large and small businesses on tax and finance for over 35 years from a Big 4 accountancy firm, to a £4bn turnover private group to now as Franchisor for sole practitioners who want to replicate the value of an in-house tax accountant for their clients under the On The Spot brand.