Tax Planning for Family and Owner-Managed Companies 2014/15

Tax Planning for Family and Owner-Managed Companies 2014/15 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 variety of tax planning matters from the viewpoint of the company, its working and non-working shareholders, and its employees.

Guidance on day-to-day issues

This popular title contains effective strategies for dealing with particular problems and opportunities for family and owner-managed companies, including:

• Extracting funds
• Dealing with remuneration, benefits and expenses
• Succession planning and passing on the company
• Selling and winding up the company
• Reorganising shares and trading activities
• Company reorganisations and share buy-backs
• Dividend strategies
• Employee share schemes
• Pension scheme strategies

The topics everyone's talking about

The 2014/15 edition features new sections on the use of growth and nil paid shares for employees, share capital reduction techniques and the impact of FRS 102. With full coverage of recent case law and practical developments, it is also updated with the relevant Finance Act 2014 changes:

• The new rules for 'employee shareholder' shares awards
• Flexible pensions
• Tax avoidance scheme follower notices
• Extended agency PAYE rules for intermediaries
• Transitional AIAs

Hints and tips from an industry expert

Tax Planning for Family and Owner-Managed Companies explains the very latest tax planning strategies and demonstrates how to keep tax liabilities to a minimum. Numerous worked examples illustrate the practical tax and commercial implications for a host of typical situations and each chapter concludes with useful checklists of planning points referring to the tax position of different parties.