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Managed Service Companies

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
Chapter 6: Personal Service Companies and Off-Payroll Working Background to FA 2007 legislation Typical MSC structures Umbrella companies Offshore MSCs Identifying a ‘tainted’ Managed Service Company Deemed MSC employment income Restriction for travelling and subsistence expenses Transfer of debt provisions ...

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