A Guide to Personal Service Companies in Technology Industries

A Guide to Personal Service Companies in Technology Industries

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Personal Service companies (PSCs) may be relatively new but their numbers have mushroomed in recent years. These companies need information and advice on the legal requirements of running a company and the proposed new taxation regime that will apply to them. A Guide to Personal Service Companies in the Technology Industries is the first work to address the concept of the personal service company bringing together, in one handy reference volume all the legal, management and taxation considerations. This new work: Acts as a guide for those establishing PSCs and their personal advisors; Is divided into separate sections to deal with the law, management and taxation in each part of the book; Is highly practical, covering topical subjects such as the new PSC tax regime (IR35); Is written by an expert author who is qualified as both a lawyer and an accountant; Provides easily accessible information;
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Product details

  • Paperback
  • 148 x 228 x 36mm | 839.14g
  • Tolley Publishing
  • London, United Kingdom
  • 0754511022
  • 9780754511021

Table of contents

Introduction - the nature of a personal service company, the advantages, the disadvantages. Part 1 Establishing the company: legal considerations - the legal nature of a company, off-the-shelf companies, bespoke companies, memorandum of association, registration of the company; management considerations - company name, business name, registered office, share capital, directors, company secretary, publicity requirements, finance; tax considerations - new companies and corporation tax, new companies and capital allowances, new companies and VAT, research and development expenditure. Part 2 Legal considerations: the contracts of the company, standard conditions of trading, battle of the forms, employees, agents; management considerations -shareholder requirements, auditing requirements, small company reporting; tax considerations - the PSC regime, background - IR 35, to what sort of contracts does the regime apply, the requirements of the regime, relevant and non-relevant income, deduction of expenses, deduction of pensions, deduction of round-sum allowance, charge to taxation penalties; directors' renumeration dividends, corporation tax, interest, VAT. Part 3 Dissolving the company: legal considerations - ending the contracts of the company, employees, the death of a company; management considerations - resolution of the board, resolution of the shareholders, the duties of director(s), accounting requirements; tax considerations - corporation tax and loss relief, capital gains tax, VAT.
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