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ESC C16 and new company query

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    ESC C16 and new company query

    Hi,

    A query for the experts...

    I have recently closed my consulting company (last year) after being granted ESC C16 and distributed the retained profits as a capital distribution. I was a 40% shareholder in this company along with two other shareholders.

    The company was closed because:
    1. The other two shareholders no longer wished to be part of the setup, and I couldn't afford to buy them out, based on the value of their shares due to the retained profit.
    2. I was no longer working through the company.


    I have since been working in a perm role and will be continuing in this for the forseeable. However I have been offered the chance to form a company to supply ad hoc contractors to the client of a contractor I worked alongside some time ago. To do this I would need to form a Ltd - in the business of "Labour Supply" rather than "Computer Services". I wouldn't be a fee earning employee, merely working behind the scenes to take my 10%. I would be the sole director / shareholder.

    I have been offered this opportunity due to the specialist nature of the skills required and my expertise in that market. However the sums involved are not likely to be significant (in the short term at least).

    Would this likely to result in the ESC C16 being retrospectively disallowed - i.e. would the new company be seen as a "Phoenix" company, despite the different business model and the different shareholders?

    Your thoughts please...

    #2
    Short answer you should be ok, as the new company is totally different from the old one.

    Are you claiming Entrepreneurs Relief on your capital gain to get the 10% tax band?

    Comment


      #3
      Originally posted by DonaldG View Post
      Are you claiming Entrepreneurs Relief on your capital gain to get the 10% tax band?
      Yes...it would be nice to be over the lifetime limit, but sadly not there...yet (if only!). I don't see that this should have a bearing though?

      Comment


        #4
        It doesn't really just to make sure you were aware off it. Sounds like you (or your accountant) is on the ball.

        Comment

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