This month's exclusive Accountancy Daily CPD module provides a review of the tax issues to consider when converting from sole trader status to limited company

This module will enable you to:

• how the profits of a sole trader are charged to tax;
• how the profits of a company are charged to tax;
• which of the two structures is likely to give the best tax result for your client; and
• other factors that may influence their decision.

This CPD module takes 20 minutes to complete and is followed by a short quiz to ensure thorough learning. There are also detailed course notes to ensure a full learning experience. Any CPD learning is also automatically added to Your CPD Tracker.

The CPD course has been prepared by Stephen Relf, senior tax writer at Croner-i.

Play the CPD module here.

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