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Consultations
There a number of consultations closing in July and August.
The consultation on a disincorporation relief is open for comment until 30 August. Its focus is on the transition between legal forms and whether there is an overall demand among small businesses to disincorporate that might be supported by a disincorporation relief. Chapter 3 summarises differences between legal forms, how a business can disincorporate, and considers the barriers to disincorporation. Chapter 4 explores whether if disincorporation relief or administrative measures to address barriers to disincorporation will be of interest.
You can find the above consultation plus other current consultations on HMRC and Treasury websites.
The consultation on a disincorporation relief is open for comment until 30 August. Its focus is on the transition between legal forms and whether there is an overall demand among small businesses to disincorporate that might be supported by a disincorporation relief. Chapter 3 summarises differences between legal forms, how a business can disincorporate, and considers the barriers to disincorporation. Chapter 4 explores whether if disincorporation relief or administrative measures to address barriers to disincorporation will be of interest.
You can find the above consultation plus other current consultations on HMRC and Treasury websites.