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Tolley's Tax Planning for Owner-Managed Businesses 2012-2013

Tolley's Tax Planning for Owner-Managed Businesses 2012-2013

Author: Paula Tallon; Paul Howard; Ian Maston
Publisher: LexisNexis U.K.
ISBN: 9780754543626
Published In: September 2012
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents
Author

Details

In the current climate, businesses are expecting their advisers to help them make more savings through careful tax planning than ever before. This title enables you to give real-life solutions and guidance on problems faced in every stage of the life-cycle of an owner-managed business.

All the key issues are covered in a clear and precise manner, including interaction of different taxes and the Finance Act 2012, to ensure there is a thorough analysis of planning opportunities in each transaction or event.

Written by providers of advice to practitioners and their clients, this practical title uses worked examples and case studies to explain tax liabilities, compliance and planning opportunities available for tax mitigation and as such is essential reading for anyone handling the affairs of owner-managed businesses.

New material within Tolley's Tax Planning for Owner-Managed Businesses 2012-2013 includes:

Entrepreneurs' relief and the latest developments
Recent tax cases relevant to business reliefs
Liquidations and ESC C16
Enterprise investment reliefs and planning opportunities
Capital allowances changes
Planning with share options with the proposed changes to the entrepreneurs' relief rules
Changes to controlled foreign companies and the permanent establishment rules
Patent boxes and planning
HMRC powers, tax agents and the dishonest conduct provisions

Part I - Creating the Business:
Starting in Business;
Close Companies;
Business Asset Taper Relief (BATR) and Business Property Relief (BPR);
Property and the business;
Groups;

Part 2 - Running the Business:
Profit Extraction;
Financing the business;
Reliefs available to businesses;
Employee benefits and shares;
Company reconstructions and repurchase of own shares;
Incorporation and disincorporation;

Part 3 - Succession:
Selling the Business;
Transactions in securities and clearances;
Succession planning and the family business;
Ceasing the business and winding up a company