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

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