Business structures

New European rules on private equity firms 'harmful', says CBI

The CBI has urged MEPs to reject sections of the Alternative Investment Fund Managers Directive.

Main capital allowances

Find out about the main capital allowances.

Partnerships

Even the strongest relationships can suffer in times of adversity. Good planning is an essential part of creating a successful business partnership. Our guides provide information on important aspects of your partnership, such as setting up a formal agreement and planning for the unexpected. It is essential to seek our advice with regard to partnerships matters.

Partnership agreements

Did you know that if you have no partnership agreement, then the provisions of the Partnership Act of 1890 apply?

Interest and tax payments

HMRC charge interest on underpayments of tax, and pays interest (repayment supplement) on overpayments.

The tax system for partnerships

If you form a partnership, you must register it separately with HMRC even if the partners have previously been self-employed. If the partners are new to business, they must also register individually. Registration for both partnerships and individual partners is now done online through the HMRC website.

Interest and tax payments

HMRC charge interest on underpayments of tax, and pays interest (repayment supplement) on overpayments.

Tax and the company car

Details of how the tax system charges tax on a company car.

Mergers & acquisitions

Sometimes the best way to improve your competitive position in the marketplace is through a merger or acquisition.

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