Companies

KEVIN SLEVIN considers the true value of the tax treatment of civil partners.

JULIE BUTLER considers the tax treatment of wind farms.

How should a partnership insure itself against an unplanned exit of a mortal kind? PENNY BATES has the answers.

MANY BUSINESSES, PARTICULARLY professional practices, operate as partnerships. Partnerships are assumed to exist where the parties actually share profits and losses proportionally, even though there may not be a written partnership agreement signed between the partners. Most advisers would advise their clients to have a written partnership agreement in place which could prevent problems arising between the partners in the future.

ALISON HAYNES and RUTH PUNTER consider the likely impact of the new company van rules.

NIGEL POPPLEWELL CTA (Fellow) shows why corporate finance transactions are becoming increasingly expensive.

KEITH M GORDON MA (Oxon), ACA, CTA, barrister explains a novel way for small companies to mitigate the effects of the non-corporate distribution rate.

SMALL COMPANIES CAN avoid the non-corporate distribution rate (NCDR) in two ways according to the Government. The first is by ensuring that the company delays paying dividends until it is making annual profits in excess of £50,000; the second is by not paying any dividends in the first place.