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Paying Corporation Tax when your limited company sells an asset for more than it paid - includes chargeable gains, intangible assets, working out inflation
Your limited company usually pays Corporation Tax on the profit…
The gain is usually the difference between what you paid for the asset and…
‘Intangible assets’ include intellectual property and business reputation…
How to buy or acquire the assets of a dissolved company - how and when you can claim money or property, who to contact and the forms you need
When a company is dissolved, all of its assets pass to the Crown and are…
You may be able to apply for a court order to restore a company if: you…
You may be able to claim or buy an asset belonging to a dissolved company…
You may be able to get back a dissolved company’s assets if you were one…
How to transfer all your charity’s assets to another charity if it merges, changes structure or closes.
Tax and reporting rules for employers who make assets available to employees
Find out how to value company benefits for your employees.
Working out and paying Capital Gains Tax (CGT) if you're a sole trader or in a business partnership, claiming tax relief
What you need to do or know if your company is sold, stops trading or is being wound up for Corporation Tax purposes.
Tax and reporting rules for assets bought, sold or given
A company that enters formal insolvency will in many cases have outstanding debts.
How to issue a winding up petition - forms and fees to wind up a company to recover any money you're owed.
This chapter is not intended to be an exhaustive list of every type of asset, instead it provides information relating to assets most likely to be encountered by the official receiver but that are not covered elsewhere in the guidance,...
What is a financial statement and why should directors maintain them?
Certain company transactions that may be open to challenge if the company enters liquidation or administration.
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