Home >
Taxation >
Rayney's Tax Planning for Family and Owner-Managed Companies 2022/23

Rayney's Tax Planning for Family and Owner-Managed Companies 2022/23

Author: Peter Rayney
Publisher: Bloomsbury Professional (formerly Tottel Publishing)
ISBN: 9781526523860

Previous Edition ISBN: 9781526519689
Published In: December 2022
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

New Edition is available now !

Download Order Form

Add to Wishlist
| Add to Compare

Description
Contents

Details

Written by Peter Rayney, the current President of the CIOT, this book provides advice on a range of factors impacting the tax planning activity undertaken by most businesses.

The structure of the book enables reader to navigate quickly to an area of that interests them, whether it be the extraction of funds from the company, remuneration strategies or the treatment of benefits and expenses. All chapters contain practical worked examples to back up the guidance given. The commentary summarises the key planning points from the viewpoints of the company itself, the shareholders and in some instances the employees. Planning checklists appear at the end of all relevant chapters.

As well as reflecting recent HMRC guidance and relevant case decisions, the content is updated in line with the provisions bought in by Finance Act 2022. It also includes relevant temporary tax and financial assistance given by the Government during the Covid-19 pandemic.

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