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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
A ‘A’ day pension schemes, and, 10.3 Accelerated payment notices (APNs) generally, 1.17B – 1.17C Accommodation cost exceeds £75,000, 7.68 cost not exceed £75,000, 7.67 expenses deductibility, 7.75 tax charge, 7.69 furnished lettings, 7.71 holiday accommodation, 7.73 – 7.74 lease premiums, 7.67 overseas property generally, 7.72 held through overseas company, 7.73 overview of rules, 7.64 proper performance of duties, 7.65 – 7.66 ‘representative occupation’, 7.66 restriction on availability 7.70 tax efficiency, 7.74 tax planning, 7.70 – 7.72 Accounting principles generally, 4.5 – 4.6 Accrued remuneration bonuses, and, 2.22 – 2.23 Accumulation and maintenance trusts ’18 to 25’ trusts background, 17.106 – 17.107 conditions, 17.108 – 17.109 capital gains tax, 17.110 existing trusts subject to relevant property regime, 17.105 income tax, 17.110 introduction, 17.55 old A&M trusts, 17.101 – 17.104 Acquisition of businesses agreeing outline terms, 12.3 data rooms, 12.4A due diligence data rooms, 12.4A generally, 12.4 purchaser protection, and, 12.69 ...

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