Rayney's Tax Planning for Family and Owner-Managed Companies 2022/23

Rayney's Tax Planning for Family and Owner-Managed Companies 2022/23 cover

Rayney's Tax Planning for Family and Owner-Managed Companies 2022/23


Please note that this product is not available for purchase from Bloomsbury Professional websites.


Written by Peter Rayney, a past President of the CIOT, this book provides advice on a range of factors impacting the tax planning activity undertaken by most businesses.

The structure of the book enables reader to navigate quickly to an area of that interests them, whether it be the extraction of funds from the company, remuneration strategies or the treatment of benefits and expenses. All chapters contain practical worked examples to back up the guidance given. The commentary summarises the key planning points from the viewpoints of the company itself, the shareholders and in some instances the employees. Planning checklists appear at the end of all relevant chapters.

As well as reflecting recent HMRC guidance and relevant case decisions, the content is updated in line with the provisions bought in by Finance Act 2022. It also includes relevant temporary tax and financial assistance given by the Government during the Covid-19 pandemic.

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 -

Product details

Published 22 Sep 2022
Format Ebook (Epub & Mobi)
Edition 1st
Extent 1376
ISBN 9781526523884
Imprint Bloomsbury Professional
Publisher Bloomsbury Publishing

About the contributors


Peter Rayney

Peter Rayney practises as an independent tax consu…