Tax Planning for Family and Owner-Managed Companies 2010/11

1. Auflage 2010
ISBN: 978-1-84766-525-6
Verlag: Bloomsbury

Medienkombination, Englisch, Paperback and eBook, Format (B × H): 152 mm x 234 mm

This guide is designed to provide an invaluable source of money-saving advice for anyone who advises or runs a family or owner-managed company. It examines a wide variety of tax planning matters from the viewpoint of the company, its working and non-working shareholders and its employees.

This fully updated new edition contains effective strategies for dealing with particular problems and opportunities for family and owner-managed companies, including:

Extracting funds
Remuneration strategies
Benefits and expenses
succession planning and passing on the company
Selling and winding up the company
Reorganising shares and trading activities (including share buybacks)
Dividend strategies
Employee share schemes and pension scheme strategies

The 2010/11 edition of this essential book contains the very latest tax planning strategies and demonstrates how to keep tax liabilities to a minimum. It is fully updated with the three Finance Acts of 2010, the new Corporation Tax Act 2010, and deals with the impact of the radical CGT changes for owner managers. Worked examples illustrate complex points throughout, and each chapter concludes with useful checklists of planning points referring to the tax position of different parties.

Autoren/Hrsg.

Rayney, Peter

Fachgebiete

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

Inhaltsverzeichnis

1 The Family and Owner-Managed Company and Tax Planning; 2 Strategies for Extracting Funds from the Company; 3 Shareholding and Corporate Structures; 4 Trading Company versus Investment Company Computations under CTSA; 5 Remuneration Strategies; 6 Personal Service and Managed Service Companies; 7 Benefits and Expenses; 8 Employee Share Schemes and Plans; 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 Reorganising Shares and Trading Activities (Including Share Buy-backs); 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)

Peter Rayney FCA CTA (Fellow) TEP acts as an independent tax consultant advising a number of accountancy and law firms as well as various ownermanaged businesses. He was previously BDO Stoy Hayward’s Tax Technical Partner where he was responsible for the firm’s tax knowledge management and technical support.

Peter specialises in Corporate Tax and Corporate Finance Tax including company sales and acquisitions (including MBO’s, reconstructions and all aspects of owner managed business taxation. He has acquired an enviable reputation as a leading tax lecturer and also regularly contributes tax articles to the professional press.

Peter is also an author and editor of various books and journals including The Practical Corporate Tax Manual(CCH) and Tax Planning for Family and Owner Managed Companies (Bloomsbury Professional) – the latter being voted as one of the Nations favourite tax books in a recent poll conducted by Accountingweb. He won the prestigious Taxation ’Tax Writer of the Year’ award in 2002 and was again short-listed for this award both in 2008 and 2009. He was also awarded the Chartered Institute of Taxation’s Fellowship Thesis prize in 1994.

Peter chairs the ICAEW Tax Faculty’s SME Business Tax Committee.