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Pre-sale tax planning strategies

Rayney’s Tax Planning for Family and Owner-Managed Companies: 2023/24

Author:
Peter Rayney FCA, CTA (Fellow), TEP
Publisher:
Bloomsbury Professional
Publication Date:
2024
Law Stated At:
6 April 2024
Chapter 15: Selling the Owner-Managed Business or Company Application of the Furniss v Dawson doctrine and GAAR Pre-sale dividends and ‘surplus cash’ Ex-gratia/termination payments Pension contributions Inter-spousal transfers and BADR Maximising CGT base value at March 1982 ...

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