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Succession issues for the owner manager

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

Peter Rayney FCA, CTA (Fellow), TEP
Bloomsbury Professional
Publication Date:
Law Stated At:
6 April 2024
Chapter 17: Succession Planning and Passing on the Family or Owner-Managed Company Importance of succession planning Key-man insurance Succession planning options Allocation of shares between family members Transfer of shares to next generation Obtaining financial independence No succession route available Planning for a ‘trade’ sale Use of Discounted Gift Trusts (DGTs) ...

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