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Incorporation

My niece commenced business as an IFA just over one year ago.She has been operating as a sole trader but her income has rocketed reaching over £250k (net) in the first year. She feels that this will be maintained for a period before perhaps falling back to £150k. We discussed this yesterday and the options we are thinking of are: Incorporate claiming entrepreneurs’ relief Incorporate claiming gift of business assets Incorporate under S162 There is no property and the only assets are goodwill (to be created), cash and office FF&E (minimal value).I would appreciate any thoughts members might have. Ask for more info if relevant.

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