Documents for Business

In excess of 1,000 customisable documents covering every conceivable business issue.
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Claim for payment under a guarantee

Claim for payment under a guarantee One way of helping a growing business is to act as guarantor to its loan finance. If things don't turn out as planned and you are called upon to make good some or all of the loan, you may be able to ... Read more
 
 

S.431 election for shares

s.431 election for shares If shares are acquired because of an individual's employment, they are liable to an income tax charge on the difference between the market value of the shares and the price paid by an employee, but special rules can ... Read more
 
 

Employee beneficial loan letter

Employee beneficial loan letter Where an employee or a director owes their employer more than £10,000 at any point during a tax year, a taxable benefit in kind arises. You need to work out the cash equivalent of this. Use this letter to wri... Read more
 
 

Deduction for deemed employment payment

Deduction for deemed employment payments A company can claim a deduction from its taxable profits in respect of the notional cost of a deemed payment of salary made for the purposes of IR35. The deduction is allowable for the accounting peri... Read more
 
 

Settlement agreement

Settlement agreement When you want to prevent an employee from issuing proceedings in relation to the infringement of their statutory employment rights on termination of their employment, consider going down the settlement... Read more
 
 

EIS advance assurance letter

EIS advance assurance letter If you're looking to raise money from private investors, you may do this via a share issue. If your company is a trading company, you might be able to apply to have the shares issued under the enterprise investmen... Read more
 
 

Election to carry back earn out loss

Election to carry back earn out loss If you sell a business , an earn-out arrangement might be used to determine the sale price. For example, the buyer might offer the majority of the purchase price on completion of the contract... Read more
 
 

Election to transfer stock at less than market value

Election to transfer stock at less than market value When an unincorporated business is transferred to a company, any stock (or works in progress for service businesses) is deemed to be sold to the company at market value (MV). This will usu... Read more
 
 

Election to transfer assets at written down value

Election to transfer assets at written down value Where you transfer your sole trader or partnership business to a company, plant and machinery or other tangible fixed assets are often transferred too. Strictly, these assets have to be trans... Read more
 
 

Election to disapply incorporation relief

Election to disapply incorporation relief Where you transfer your sole trader or partnership business to a company, this process is often referred to as incorporating your business and it counts for capital gains tax purposes as if yo... Read more
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