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Incorporation is simply the transfer of a business owned and run by an individual or a partnership into a company structure. CGT incorporation relief – section 162, TCGA 1992) applies in most of the cases.
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Despite its name, the dividend allowance is not an allowance at all, and is rather a 0% rate of tax that applies to the first £5,000 (17/18) and £1,000 (currently) of dividend income received by an individual taxpayer each year. This has several consequences.
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There are various new rules on UK property such as 3% SDLT surcharge; CGT for non residents; the 8% “surcharge” on CGT rates; the restriction of relief for finance costs.
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