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Dealing with surplus available to individual/trustee shareholders

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 16: Winding-Up, Administration of Companies and Disincorporation Capital distributions Owner-managers’ accelerated retirement plans Distributions prior to dissolution of a company CGT on capital distributions Business asset disposal relief on capital distributions Multiple capital distributions Small capital distributions Distributions in specie ...

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