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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: 24-09-2020
Format: Paperback
Edition: 1st
Extent: 1320
ISBN: 9781526514745
Imprint: Bloomsbury Professional
Dimensions: 234 x 156 mm
RRP : £160.00

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

There are few areas of taxation that do not impact on family or owner-managed companies and their shareholders. Consequently, this book covers a wide range of tax planning matters.

The book 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 are included at the end of all relevant chapters. Numerous worked examples are provided to illustrate the practical tax and commercial implications for a host of typical situations.

Key areas covered include the following
- the various methods of extracting funds from the company;
- remuneration strategies, treatment of employee benefit trusts and the impact of the 'disguised remuneration' legislation;
- the treatment of benefits and expenses, including the company car regime;
- treatment of personal service companies under the IR35 and 'off-payroll-working' regimes;
- a detailed review of the pension regime as it affects owner-managers;
- the main employee share schemes and arrangements

The new edition is updated in line with the relevant 2020 legislative changes including Finance Act 2020 as well as new practical points, emerging case law and developments in HMRC practice.

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 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

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