Tolley's Personal Services Companies

Tolley's Personal Services Companies : A Practical Guide

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Description

This book addresses the concept of the Personal Service Company, and brings together in one single source the legal, management and taxation considerations. This new edition incorporates: guidelines issued by the judge in the IR35 judicial review; the new agency employment regulations; company law developments; the new Insolvency Act; plus an outline proforma (in the form of guidance headings) of a draft contract between an organisation and a personal service company for work to be undertaken. The text is easy to navigate and divided into starting, running, and dissolving a Personal Service Company with each part further divided into sections dealing with law, management and taxation. This new edition is a sound investment for the directors of personal service companies and employment and corporate lawyers, accountants and tax practitioners who advise the directors of personal service companies.show more

Product details

  • Paperback
  • Lexisnexis UK
  • Tolley
  • London, United Kingdom
  • Revised
  • 2nd Revised edition
  • 0754515168
  • 9780754515166

Table of contents

"PART A: AN INTRODUCTION TO SELF-EMPLOYMENTPre-considerations; Defence Strategies in Relation to IR35.PART B: STARTING A PERSONAL SERVICE COMPANYPreliminaries; Joining an 'Umbrella' Personal Service Company; Incorporating your own Personal Service Company; Purchasing a Company 'Off-the-shelf'; First Board Meeting; Initial Issue or Allotment of Shares; Company Records; VAT; PAYE, NIC and Benefits; Corporation Tax.PART C: RUNNING A PERSONAL SERVICE COMPANYThe Role of the Company Secretary; The Role of Directors; Controlling the Company; Maintaining the Legal Structure of the Company; Commencing Trading; Contracts; The IR35 Contract Test; Administration of a Personal Service Company; VAT Return; Requirements Relating to Accounts; The Company Tax Return; The Annual Return; Pensions; VAT; Corporation Tax; PAYE, NIC and Benefits; IR35; Appeals.PART D - DISSOLVING A PERSONAL SERVICE COMPANYDealing with the Shares of the Company; Dealing with the Assets of the Company; Ceasing to Trade; Dealing with Shares and Assets of the Company; Ceasing to Trade; Insolvency; The Death of a Personal Service Company; Ceasing to Trade but Retaining the Company; Taxation on Disposal of Shares; Taxation on Disposal of Assets; Taxation on Cessation of Trading; The Company after Cessation of Trading; Retaining the Personal Service Company.APPENDICES"show more