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Owner-Managed Businesses

Find the Owner-Managed Businesses answers you need in the UK’s definitive source of practical tax guidance

The Tolley®Guidance Owner-Managed Businesses Module - expert practical tax guidance, examples and template documents that demonstrate how to apply legislation in real-world client situations.

The Tolley®Guidance Owner-Managed Businesses module tackles the complex interplay of an individual’s tax affairs with that of their business. The module focuses on the tax implications at every stage of a business life-cycle, from incorporation to exit.

Owner-Managed Businesses
The Owner-Managed Businesses module complements the Personal Tax and Corporate Tax modules and provides practical guidance and tips on compliance related issues including tax return completion and planning issues around managing taxable profits.
Owner-Managed Businesses
The advisory section concentrates on the typical transactions that advisers come across, including extracting value from the business and incentivising key staff.
Owner-Managed Businesses
The Owner-Managed Businesses module will guide you through dealing with HMRC investigations and how to handle the associated array of campaigns, task forces and initiatives.
Owner-Managed Businesses
Each topic has detailed guidance and extensive links to the statute, case law, HMRC manuals and other source materials. Save time with worked examples, templates, pro-formas and stay up-to-date with the latest developments through the tailored news and analysis feed.

Our Owner Managed Businesses Experts

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Tax Areas

Popular Articles

Payment of tax due under self assessment

Payment of tax due under self assessmentNormal due dateIndividuals are usually required to pay any outstanding income tax, Class 2 and Class 4 national insurance, and capital gains tax due for the tax year by 31 January following the end of the tax year (ie 31 January 2025 for the 2023/24 tax year).

14 Jul 2020 12:52 | Produced by Tolley Read more Read more

Self assessment ― amendments and corrections

Self assessment ― amendments and correctionsOnce a self assessment tax return has been filed, both HMRC and the taxpayer (or the agent) has the right to make changes to the return. There are different time limits depending on whether it is a correction by HMRC or an amendment made by the

14 Jul 2020 13:37 | Produced by Tolley Read more Read more

Interest on late paid tax

Interest on late paid taxIntroductionInterest on late paid tax is a compulsory charge set out in legislation to reflect the interest which would have accrued to the Exchequer had the correct amount of tax been paid at the right time.Harmonised legislation was introduced in 2009 to:•set statutory

14 Jul 2020 12:00 | Produced by Tolley in association with Philip Rutherford Read more Read more