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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
L Land business property relief, and dealings, 17.26 development, 17.30 non-qualifying activity, 17.26 Late interest borrowings, and, 11.6B Late night working benefits, and, 7.55 Leased cars See Company cars Leases business property relief, and, 17.32 premium on employee accommodation, and, 7.67 stamp duty land tax, and, basic principles, 12.33 notification of grant to HMRC, 12.33 premiums, 12.33B special provisions, 12.33A worked example, 12.33 Leasing arrangements disclosure of tax avoidance schemes, and, 1.30 Leaver shares restricted securities regime, and, 8.20 Legal costs trade and asset purchase, and, 12.38 Legal professional privilege disclosure of tax avoidance schemes, and, 1.33 Liabilities transfer on death, and, 17.14A Licence fees enterprise investment scheme, and, 11.46 Lieu of notice (PILONs) termination payments, and, 5.33 Life insurance benefits, and, 7.81 inheritance tax, and, 17.52A Life interest trusts capital gains tax business asset disposal relief, 17.76 generally, 17.75 pre-22 March 2006 trusts, and, 17.81 termination of life interest, ...

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