"New tax a wind-up for small firms"

The new dividend tax has raised the question of whether it continues to be advantageous for sole traders to incorporate; and whether incorporated businesses should consider disincorporating.

An article in the Observer looks at the pros and cons to the issues, including the advantages of operating in a limited liability company and the costs associated with closing one.

Full article: New tax a wind-up for small firms - Observer, May 23, 2004