There are many reasons why you might choose a particular business structure but one of the main drivers is the tax position. This session will consider:

  • The different business structures
  • The tax cost of each
  • Incorporating a business – tax and other considerations
  • Special provisions for incorporation of property businesses
  • Disincorporation

This event was recorded 28 February 2024. 


Ros Martin

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.