Rayney's Tax Planning for Family and Owner-Managed Companies 2019/20 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 non-working shareholders, and its employees.
The 2019/20 edition has been updated to include the following:
Revised FA 2019 rules for corporate intangibles regime
The new Structures and Buildings Allowances
IR35, off payroll working, and the implications of the recent 'TV personality' cases
Dealing with the EBT 5 April 2019 loan charge
FA 2019 changes to the Entrepreneurs' Relief regime, including new 5% economic test
Recent cases on Business Property Relief, including the Vigne decision