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Chapter 2: Extracting Funds from the Company

Rayney’s Tax Planning for Family and Owner-Managed Companies 2020/21

Peter Rayney
Bloomsbury Professional
2020/21 edition
Publication Date:
October 2020
Law Stated At:
August 2020
Should surplus profits be retained or extracted? Capital receipts versus income receipts Bonus versus dividends Companies with tax losses When should the ‘bonus v dividend’ comparison be made? Detailed implications ...

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