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Rayney's Tax Planning for Family and Owner-Managed Companies 2020/21

By: Peter Rayney
Media of Rayney's Tax Planning for Family and Owner-Managed Companies 2020/21
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Published: 01-10-2020
Format: Paperback
Edition: 1st
Extent: 1376
ISBN: 9781526514745
Imprint: Bloomsbury Professional
Dimensions: 234 x 156 mm
RRP: £170.00
Online price : £144.50
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About Rayney's Tax Planning for Family and Owner-Managed Companies 2020/21

Rayney's Tax Planning for Family and Owner-Managed Companies 2020/21 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 an extensive variety of tax planning matters from the viewpoint of the company, its working and non-working shareholders, and its employees.

The 2020/21 edition has been updated to include the following:

- Coverage of all key Covid-19 Government business support measures
- Detailed review of both versions of the Job Retention Scheme
- FA 2020 changes to the Business Asset Disposal Relief (previously known as Entrepreneurs' Relief) regime
- Extension of off-payroll working to the private sector from 6 April 2021
- Increase in tapered annual allowance for pension contributions
- Impact of Covid-19 on company share valuations
- Covid-19 reliefs for employee benefits

Table Of Contents

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 Companies and Off-Payroll Working
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


“This book is comprehensive, enlightening and readable – a tour de force.” –  Law Skills (review of a previous edition)

“… this is quite a lengthy tome but well organised and indexed so easy to navigate. It covers just about every tax planning matter that can come up with owner-managed companies … Everything is expressed in an understandable way that non-tax specialists will find accessible although this is also detailed enough for tax accountants and lawyers … Recommended.” –  Amazon Customer Review (review of a previous edition)

“This is a splendid publication. It is comprehensive, well updated and easily the best in its field. I thoroughly recommend it.” –  Robert Jamieson MA, CTA (Fellow), FCA, Partner at Mercer and Hole (review of a previous edition)

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