Course Description: Many businesses start as sole traders and expand as partnerships. The main tax issues of each of these structures and the change from one to the other are dealt with in this module. In particular, the income tax, capital gains tax and IHT issues are covered in some detail.
About the Presenter: Ros Martin CTA is a consultant and lecturer covering all aspects of direct tax and Stamp Duty Land Tax. She was an Inland Revenue fully trained Inspector until 2000 when she left to become a consultant advising on tax planning for large and small businesses and individuals as well as dealing with full and aspect enquiry work.
Her clients are mainly small and medium sized accountants and the consultancy work gives a particular opportunity to understand the key issues of concerns for such professionals and consider the practical aspects of the application of legislation.
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