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Topic: Miscellaneous
Number of pages / Number of words: 7 / 1847
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There are no additional funds available from equity investment by persons outside the business (third parties). This therefore, limits the businesses’ growth potential. The transfer of ownership is not very flexible and the owner can only sell assets. All of the profits from the business are taxes as personal income, whether they have been retained within the business or taken out...


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Although self-employment reduces the National Insurance contributions payable, it also reduces the benefits of the National Insurance entitlements. The tax relief on pension contributions is restricted. If any property is transferred to the spouse it is lost to the sole trader if the marriage breaks and the spouse refuses to give it up...


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