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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
F Family companies See also Passing on the company See also Sale of business See also Valuation of family companies cash flow, 1.8 characteristics, 1.4 – 1.5 close companies, and, 1.3 definition, 1.2 – 1.3 discounted sale of goods and services, and, 7.95 – 7.96 dynamics, 1.4 – 1.5 financial management, 1.8 importance, 1.1 PAYE system, and agency workers, 5.10C generally, 5.10 HMRC approach to compliance, 5.11 – 5.11B non-executive directors, 5.28 PAYE compliance and enquiries, 5.11C payment in assets, 5.12 pension planning, and 5.42 RTI regime, 5.10A – 5.10B share options, 5.22 planning strategies family dynamics, and, 1.9 Ramsay doctrine, 1.10 – 1.17 provision of of goods and services, and, 7.95 – 7.96 purchase of own shares accounting treatment, 13.43B advantages, 13.41 CGT treatment, 13.46 – 13.56 conditions, 13.43 – 13.43A distribution treatment, 13.44 – 13.45 financing, 13.57 – 13.59B legal requirements, 13.42 stamp duty, 13.42A Ramsay doctrine application ...

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