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B

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
B Bad debt relief company law issues, 4.9B debt-for-equity swaps, and, 11.23 funding loans, 4.9A QCB loan notes, and, 15.60 trade debts, 4.9 tax issues, 4.9B Balance sheet insolvency test, and, 16.49 Bank lending See Loans Bare trusts children, for, 17.71 generally, 17.70 introduction, 17.55 BDO Private Company Price Index (PCPI) valuations, and, 14.18 ‘Bed and breakfasting’ loans to directors, and generally, 2.58 reporting obligations, 2.60 Beneficial loans calculation of taxable benefit, 7.62 Covid-19, and, 7.62 directors, and 2.51 generally, 7.62 – 7.63 main residence purchase, 7.63 official interest rate, 7.62 Benefits and expenses accommodation cost exceeds £75,000 7.68 cost not exceed £75,000 7.67 deductibility of expenses, 7.75 expenses, 7.69 furnished lettings, 7.71 holiday accommodation, 7.73 , 7.74 overseas property, 7.72 – 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 advisory ...

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