Rayney’s Tax Planning for Family and Owner-Managed Companies 2019/20

By: Peter Rayney
ISBN: 9781526510723

Print

£150.00
Buy Now

Tax Online Subscription

FREE TRIAL
Sign Up

About Rayney’s Tax Planning for Family and Owner-Managed Companies 2019/20

Rayney’s Tax Planning for Family and Owner-Managed Companies 2019/20 is an invaluable source of money-saving guidance for anyone who advises or runs a family or owner-managed company. Widely recognised as the leading book on the subject, it examines a wide variety of tax planning matters from the viewpoint of the company, its working and non-working shareholders, and its employees. The 2019/20 edition has been updated to include the following: Revised... Read more

About Rayney’s Tax Planning for Family and Owner-Managed Companies 2019/20

Rayney’s Tax Planning for Family and Owner-Managed Companies 2019/20 is an invaluable source of money-saving guidance for anyone who advises or runs a family or owner-managed company. Widely recognised as the leading book on the subject, it examines a wide variety of tax planning matters from the viewpoint of the company, its working and non-working shareholders, and its employees.

The 2019/20 edition has been updated to include the following:

Revised FA 2019 rules for corporate intangibles regime
The new Structures and Buildings Allowances
IR35, off payroll working, and the implications of the recent ‘TV personality’ cases
Dealing with the EBT 5 April 2019 loan charge
FA 2019 changes to the Entrepreneurs’ Relief regime, including new 5% economic test
Recent cases on Business Property Relief, including the Vigne decision

Table of Contents

1. The Family and Owner-Managed Company: Tax planning concepts and tax avoidance
2. Extracting Funds from the Company
3. Shareholding and Corporate Structures
4. Trading Company vs Investment Company – computations under CTSA
5. Remuneration Strategies
6. Personal Service and Managed Service Companies
7. Benefits and Expenses
8. Providing Shares to Employees
9. Distribution of Profits and Dividend Planning
10. Pension Scheme Strategies
11. Share Issues and Financing the Company’s Activities
12. Expanding the Company’s Activities and Structuring Business Acquisitions
13. Share Transfers, Share Buy-backs, and Company Reorganisations/Demergers
14. Valuing a Family or Owner-Managed Company
15. Selling the Owner-Managed Business or Company
16. Winding-Up, Administration of Companies and Disincorporation
17. Succession Planning and Passing on the Family or Owner-Managed Company

Publishing Details

Publication Date: 26 September 2019
ISBN: 9781526510723
Binding: Paperback
BPro Tax

Tax Online

Online access to Bloomsbury Professional books, looseleafs and journals, across numerous practice areas. Free Trial