| Minimising Tax on SME
Business Profits
Tax Comparison of Trading as Limited Company 'v' Sole Trader
Minimising the overall 'tax leakage' is a key
aim for all businesses. Despite the Chancellor's two attempts to increase
the corporation tax assessed on small companies, most recently in
his 2005 Pre Budget announcements, the tax benefits of trading through
a limited company still remain attractive for businesses with modest
profits, whilst IR35
can be avoided.
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