Are you undertaking investments in your company?Whilst at first glance you might think that you have saved tax – after all rates of tax for companies are lower than the top rate of tax for individuals – this is not the end of the story. Any capital growth on the investment will be the company’s, rather than yours; but what happens if you want to sell the company? At present, shares in private trading companies may be sold for a very generous tax rate of 10%, but where a trading company holds or has held investments, this can rise to rates as high as 40%. This issue disappears after 5th April 2008, when a flat rate tax of 18% is proposed, whether the shares are in a trading company or investment company. Shares in an investment company are likely to increase your estate for Inheritance Tax purposes, yet shares in your own trading company are unlikely to. What is worse is that should the investments include property rented out to parties connected to the company, then the company tax rate could increase to 30% (28% from April 2008). It is well worth bearing in mind that investments can include cash so maybe you have tried to save tax by not distributing profits, but inadvertently created an investment company. So have you shot yourself in the foot, and by trying to save tax have given yourself a tax problem? It is not too late to save the day, but corrective action cannot be taken soon enough. If you need advice then seek it now as any delays can cost you money. We can help!Despite having two budgets a year and new legislation being issued with alarming regularity, the good news is that there are many opportunities to pay much, much less tax… and in some cases none at all, providing you know about them and take action well in advance. The key message is to seek advice early. Many tax planning opportunities are only available if put in place before undertaking a transaction, such as selling your business. If you would like to discuss ways in which you may be able to make tax savings then please do not hesitate to contact us. We would be delighted to advise you on any of the issues identified in this edition of “Pay less tax.” |
Contact
Tel: 01384 403 500
Simon Cook Accountant
Mobile: 07545 928 686
Location
As a Birmingham Accountant we're well placed to handle clients across the West Midlands. With offices in a number of major towns in the local area as well as Birmingham itself