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Owner-Managed Businesses

Find the Owner-Managed Businesses answers you need in the UK’s definitive source of practical tax guidance

The Tolley+™ Guidance Owner-Managed Businesses Module - expert practical tax guidance, examples and template documents that demonstrate how to apply legislation in real-world client situations.

The Tolley+ Guidance Owner-Managed Businesses module tackles the complex interplay of an individual’s tax affairs with that of their business. The module focuses on the tax implications at every stage of a business life-cycle, from incorporation to exit.

Owner-Managed Businesses
The Owner-Managed Businesses module complements the Personal Tax and Corporate Tax modules and provides practical guidance and tips on compliance related issues including tax return completion and planning issues around managing taxable profits.
Owner-Managed Businesses
The advisory section concentrates on the typical transactions that advisers come across, including extracting value from the business and incentivising key staff.
Owner-Managed Businesses
The Owner-Managed Businesses module will guide you through dealing with HMRC investigations and how to handle the associated array of campaigns, task forces and initiatives.
Owner-Managed Businesses
Each topic has detailed guidance and extensive links to the statute, case law, HMRC manuals and other source materials. Save time with worked examples, templates, pro-formas and stay up-to-date with the latest developments through the tailored news and analysis feed.

Our Owner Managed Businesses Experts

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Tax Areas

Popular Articles

Bad debts

Bad debtsBad debts usually arise where goods or services have been provided to a customer, for which payment has not been received within a reasonable or specified time period, or for which the customer is unable to pay. It is necessary to determine the quantum of relief that can be claimed for bad

14 Jul 2020 15:34 | Produced by Tolley Read more Read more

Premiums on the grant or surrender of a lease

Premiums on the grant or surrender of a leasePremiums on the grant of a lease ― outlineWhen a property investor grants a lease, potentially this could be done on the basis that the tenant pays a premium for the initial grant of the lease, in addition to also paying rent over the term of the lease.

14 Jul 2020 12:58 | Produced by Tolley in association with Rob Durrant-Walker of Crane Dale Tax, part of AMS Group Read more Read more

Sales, advertising and marketing

Sales, advertising and marketingExpenditure on sales, advertising and marketing activities may include amounts which are disallowable for the purposes of calculating trading profits. This may be because the expenditure is:•capital in nature (see the Capital vs revenue expenditure guidance note)•not

14 Jul 2020 13:28 | Produced by Tolley Read more Read more