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Chapter 5: Remuneration Strategies

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
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 ...

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