Course Details

After many changes, from increases in corporation tax and dividend tax to the recent Autumn Statement reductions in Class 4 NICs, abolition of Class 2 NICs and extension to cash accounting together with the imminent changes to companies house filing disclosure requirements, should you advise your clients to be limited companies, sole traders or trading partnerships?


What will be covered in this course; 

  • Reminder of the non-tax differences between sole traders, partnerships and limited companies
  • Main tax differences between sole traders, partnerships and companies – profit or loss-making
  • Tax comparisons between sole trader and sole shareholder-directors and two person partnerships and shareholder-directors at different profit levels.
  • Analyse the comparisons, what they mean and how to mitigate any adverse tax costs.
  • 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.