I have a client that has moved from a sole trader to the limited company.
One of the invoices issued by the business operating as a sole trader is for the full month during which the incorporation of the company took place. The client incorporated the company by himself. Now, I am aware of the assessment of the debtors/creditors of the business prior to incorporation. But, I am unsure if there would need to be anything done in the articles of incorporation to say that the sole trader business was incorporated? And if the invoice for the sole trader was paid into the personal account, I am, again very doubtful, if it should be apportioned at the date of incorporation and transferred to the company?
Any advice would be greatly appreciated.
Thank you

Scenario: A British domicile returned to the UK from Hong Kong nearly 3 years ago (he was there for 8 years and was Not Resident). He was employed by a French employer with a regional office in HK. Whilst there he built up a pension in a Hong Kong pension scheme. Even though he is younger than the UK pensionable age, he can take out the entire fund as cash now and bring it back to the UK.
We are struggling to determine whether there would be any UK tax liability if he cashes the pension in & moves the money back to the UK. Investigation appears to suggest that there would be little or no liability as all of the value accrued prior to 6 April 2017. [We believe there would be no liability for the sum transferred that relates to pension funds accrued before 6 April 2011; and for the pension pot accrued after that date but before 6 April 2017, we believe that either there is no liability, or at worst there may be a little liability for the sum transferred to the extent he was not 100% working out of the UK (he spent 1 month working on a project in the UK during 2012, whilst still remaining employed by the HK branch of the French employer).
Question: can anyone help with advice about whether there would be a UK income tax liability?
I am aware that the rules changed on 6 April 2017, for pensions accrued from that date onwards only (clarified in a Government article on 20 April: https://www.gov.uk/government/publications/pension-tax-for-overseas-pensions-additional-information/pension-tax-for-overseas-pensions-additional-information

My client lived and worked in Australia for many years and returned to the UK in December 2015. He made contributions into a Super Annuation Pension Scheme in Australia and was taxed at 15% on his contributions. In Australia, pension income is tax free As a general rule, in the UK foreign pensions are taxable. I am wondering if any relief can be claimed in Australia or UK. I am getting conflicting information. Does anyone have experience with Australia pensions? Many thanks.

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