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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
N National Employment Savings Trust (NEST) auto-enrolment, and, 10.18 National insurance contributions (NICs) apprenticeship levy, 5.5B benefits in kind, 7.6 – 7.7 bonuses, and basic rate tax payers, 2.17 generally, 2.9 calculation of taxable benefit, and, 7.8C company cars, and, 7.38 compliance timetable filing dates, 7.103 online filing, 7.104 directors, for earning periods, 5.25 members of partnerships, being, 5.26 overseas secondments, 5.27 dividends, and basic rate tax payers, 2.17 generally, 2.9 earning periods, 5.25 electronic filing, 7.104 employment allowance, and 5.5A expense payments, 7.6 generally, 5.4 non-executive directors, 5.28 online filing, 7.104 overseas secondments, 5.27 rates, 5.5 readily convertible assets, and, 13.36 remuneration, and, directors, for, 5.25 – 5.27 earning periods, 5.25 generally, 5.4 non-executive directors, 5.28 overseas secondments, 5.27 rates, 5.5 scope, 5.4 share options, 5.23 share options, 5.23 subsistence allowances, 7.61 termination payments, 5.38 transfer of liability to director/employee, 8.42 – 8.44 travel allowances, 7.61 National living wage ...

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