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Chapter 5: Remuneration Strategies

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

Author:
Peter Rayney
Publisher:
Bloomsbury Professional
Edition:
2020/21 edition
Publication Date:
October 2020
Law Stated At:
August 2020
Background EBT and EFRBS arrangements Alphabet share arrangements National Insurance Contributions (NICs) Taxation of earnings Additional ‘timing’ rules for directors Coronavirus Job Retention Scheme (‘JRS’) Additional bonus for furloughed employees Relief for ‘negative earnings’ Personal service companies (PSCs) ...

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