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Rayney's Tax Planning for Family and Owner-Managed Companies 2020/21
Description
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
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
Product details
| Published | 01 Oct 2020 |
|---|---|
| Format | Paperback |
| Edition | 1st |
| Extent | 1376 |
| ISBN | 9781526514745 |
| Imprint | Bloomsbury Professional |
| Dimensions | 234 x 156 mm |
| Publisher | Bloomsbury Publishing |
