Rayney's Tax Planning for Family and Owner-Managed Companies 2020/21

Author:   Peter Rayney
Publisher:   Bloomsbury Publishing PLC
ISBN:  

9781526514745


Pages:   1320
Publication Date:   24 September 2020
Format:   Paperback
Availability:   Not yet available   Availability explained
This item is yet to be released. You can pre-order this item and we will dispatch it to you upon its release.

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Rayney's Tax Planning for Family and Owner-Managed Companies 2020/21


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Overview

There are few areas of taxation that do not impact on family or owner-managed companies and their shareholders. Consequently, this book covers a wide range of tax planning matters. The book summarises the key planning points from the separate viewpoints of the company itself, the shareholders who work for the company (usually as directors), the non-working shareholders and in some instances the employees. Planning checklists are included at the end of all relevant chapters. Numerous worked examples are provided to illustrate the practical tax and commercial implications for a host of typical situations. Key areas covered include the following - the various methods of extracting funds from the company; - remuneration strategies, treatment of employee benefit trusts and the impact of the 'disguised remuneration' legislation; - the treatment of benefits and expenses, including the company car regime; - treatment of personal service companies under the IR35 and 'off-payroll-working' regimes; - a detailed review of the pension regime as it affects owner-managers; - the main employee share schemes and arrangements The new edition is updated in line with the relevant 2020 legislative changes including Finance Act 2020 as well as new practical points, emerging case law and developments in HMRC practice.

Full Product Details

Author:   Peter Rayney
Publisher:   Bloomsbury Publishing PLC
Imprint:   Bloomsbury Professional
ISBN:  

9781526514745


ISBN 10:   1526514745
Pages:   1320
Publication Date:   24 September 2020
Audience:   Professional and scholarly ,  Professional & Vocational
Format:   Paperback
Publisher's Status:   Forthcoming
Availability:   Not yet available   Availability explained
This item is yet to be released. You can pre-order this item and we will dispatch it to you upon its release.

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 Index

Reviews

This book is comprehensive, enlightening and readable - a tour de force. * Law Skills (review of a previous edition) *


Author Information

Peter Rayney practises as an independent tax consultant. He was previously a tax partner with BDO for over 20 years and during the last four years he was BDO's National Tax Technical Partner. He specialises in Corporate Tax/OMB Tax and Corporate Finance Tax. Peter is Chairman of the ICAEW Tax Faculty's Tax Committee and Deputy President of the Chartered Institute of Taxation. He has won the 'Tax Writer of the Year' award an unprecedented three times at the Taxation Awards.

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