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2.54

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 2: Extracting Funds from the Company Interaction of FRS 102 and directors' loan accounts ‘Bed and breakfasting’ of loan accounts CTA 2010, s 464A anti-avoidance charge on ‘benefits’ provided to shareholders The CTA 2010, s 459 charge – deemed close company loans for certain arrangements CTSA reporting obligations for CTA 2010, ss 455 and 464A tax ...

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