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

Erscheinungsjahr 2019
ISBN: 978-1-5265-1072-3
Verlag: TOTTEL PUB

Buch, Englisch, 1320 Seiten, Format (B × H): 156 mm x 234 mm

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

Autoren/Hrsg.

Rayney, Peter

Fachgebiete

• Rechtswissenschaften Ausländisches Recht Common Law (UK, USA, Australien u.a.)
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Steuerwesen

Inhaltsverzeichnis

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 and Investment Company Computations under CTSA
5 Remuneration Strategies
6 Personal Service Companies and Off-Payroll Working
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

Über Autor(innen)

Rayney, Peter
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.

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.