Show Summary Details

Chapter 5: Remuneration Strategies

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
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’) Relief for ‘negative earnings’ Personal service companies (PSCs) and contractors ...

If you would like to access this content, but you are not currently a subscriber, please sign up for a free trial here. If you already subscribe to this service please login here.