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Rayney’s Tax Planning for Family and Owner-Managed Companies: 2023/24

Peter Rayney FCA, CTA (Fellow), TEP
Bloomsbury Professional
Publication Date:
Law Stated At:
6 April 2024
O Occupational pension schemes (OPS) See also Pension schemes generally, 10.6 loans and mortgages to members, 10.9 pension benefits, 10.8 relief for employer contributions, 10.7 Off payroll working See also IR35 rules; Managed service companies applying PAYE/NICs on payments, 6.2F background, 6.2 ‘blanket determination’, and, ...

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