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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
P P11D completion, 7.102 exempt benefits and expenses and dispensations, 7.101 filing date 7.103 introduction, 7.100 online filing, 7.104 payrolling benefits, 7.100A P35 generally 7.104 Parallel companies corporate group structure, and, 3.26 generally, 3.25 Parking benefits, and, 7.53 Parking fines benefits, and, 7.53 Partitions See also Denergers example scheme, 13.63 generally, 13.61 planning, 13.82 Partnerships loans, and, 2.49 Passing on the company assets held outside the company See also Personally held property business property relief, 17.111 – 17.113 gift of trading property to company, 17.114 – 17.115 sale of trading property to company, 17.114 – 17.115 business property relief See also Business property relief ‘all or nothing basis’, 17.26 assets held outside company, 17.111 – 17.113 cash, 17.34 – 17.34A clearance procedure, 17.28 contract for sale of shares, 17.24 discretionary trusts, 17.100 excepted assets, 17.33 excess cash deposits, 17.34A fifty per cent relief, 17.20 future policy intentions, 17.34A holding companies, ...

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