41.2 Taxation of capital profits of the business

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BUSINESSES vol 4(2) start-up, sale and purchase

41.2 Taxation of capital profits of the business

Copyright © 2025 LexisNexis

| Commentary

The main difference between the taxation of the capital gain realised by a company on the disposal of any chargeable asset of the business and that

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(1) START-UP

41.3 Pension provision

41.4 Tax relief for investment in the business

41.5 Taxation of the proprietor’s realisation of their investment

41.6 Double taxation and property held outside the partnership or company

42 Creating a separate legal personality

43 Types of company under the companies legislation

44 Private and public companies

45 Forming a bespoke company

46 Buying a ready-made company

47 Overview of the documents which must be provided

48 The memorandum of association

49.1 Delivery of the application

49.2 The company name

50.1 Overview

50.2 Statement of capital and initial shareholdings

50.3 Statement of proposed officers

51.1 Accommodating provisions previously contained in the memorandum

51.2 The three main approaches to drafting articles

51.3 Likely special articles

52 Statement of compliance