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Vol 25 No 2 Feb/March 2020

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

ISBN13: 9781526510723
New Edition ISBN: 9781526514745
Previous Edition ISBN: 9781526506009
Published: October 2019
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: £150.00

In stock.

Summarises the key planning points from the separate viewpoints of the company itself, the shareholders who work for the company (usually as directors), the non-working shareholders and in some instances the employees. Planning checklists appear at the end of all relevant chapters. Numerous worked examples are also provided to illustrate the practical tax and commercial implications for a host of typical situations.

Brought fully up-to-date with the relevant legislative changes inlcuding Finance Act 2019, as well as new practical points, emerging case law and developments in HMRC practice.

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
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