Market leading insight for tax experts
View online issue

Starting Up

Angela Lazda UK Head of Tax for Horwath Clark Whitehill and Deepak Malhotra Tax Adviser to the firm's OMB clients discuss the tax issues to consider when forming a partnership as a start-up
Once the entrepreneur has gone through the process of formulating a business plan and has raised the necessary finance he/she then needs to consider a suitable vehicle through which to carry on the business. Most people simply focus on the £10 000 nil rate tax band available to companies and neglect to think about other associated taxation issues. Although the introduction of the dividend tax (non-corporate distribution rate) has made some difference to this decision the overall impact is relatively minor and there are a number of other important issues which need serious consideration. In fact ...

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.