Rayney's Tax Planning for Family and Owner-Managed Companies 2018/19

Erscheinungsjahr 2018
ISBN: 978-1-5265-0600-9
Verlag: Bloomsbury Publishing PLC

Buch, Englisch, 1280 Seiten, Format (B × H): 233 mm x 157 mm, Gewicht: 1444 g

Rayney's Tax Planning for Family and Owner-Managed Companies 2018/19 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 wide variety of tax planning matters from the viewpoint of the company, its working and nonworking shareholders and its employees.

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

- Revamped corporate loss relief rules (with various examples)
- Detailed coverage of the improved Substantial Shareholding Exemption, with practical planning strategies
- Dealing with current 'old' EBT schemes and the April 2019 loan charge
- Implications of 'Persons with Significant Control' reporting requirements
- Finance Act 2018 changes to EIS and SEIS including 'risk to capital' conditions
- Use of Family Investment Companies for IHT and estate planning

Autoren/Hrsg.

Rayney, Peter

Fachgebiete

• Rechtswissenschaften Ausländisches Recht Common Law (UK, USA, Australien u.a.)

Inhaltsverzeichnis

Preface
Table of Statutes
Table of Statutory Instruments
Table of Cases
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 and 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

Über Autor(innen)

Rayney, Peter
Peter Rayney practises as an independent tax consultant. He was previously a tax partner with BDO for over 20 years and during the last four years he was BDO's National Tax Technical Partner. He specialises in Corporate Tax/OMB Tax and Corporate Finance Tax. Peter is Chairman of the ICAEW Tax Faculty's Tax Committee and Deputy President of the Chartered Institute of Taxation. He has won the 'Tax Writer of the Year' award an unprecedented three times at the Taxation Awards.

Peter Rayney runs his own practice, Peter Rayney Tax Consulting Ltd. He is one of the most respected tax writers and lecturers in the country.