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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
R Raising funds business angels, 11.5 company borrowings corporate interest restriction, 11.8A – 11.8B loan relationships, 11.6 – 11.8 considerations, 11.2 corporate interest restriction (CIR) generally, 11.8A notifications, 11.8B returns, 11.8B Covid-19 pandemic, and, 11.3A Crowdfunding, 11.5A debt-for-equity swap accounting issues, 11.24A borrower’s tax treatment, 11.24 commercial rationale, 11.23 conditions for relief, 11.24B legal issues, 11.24A lender’s tax position, 11.26 tax group reliefs, 11.25 unused trading losses, 11.25 enterprise investment schemes advance assurance, 11.49 clearance application, 11.49 conditions, 11.33 – 11.48 deferral relief, 15.92 – 15.102 disposal of EIS shares, 11.51 – 11.55 EIS 1 form submission, 11.49A introduction, 11.27 investor’s tax relief, 11.50 operation, 11.28 – 11.32A qualifying company, 11.42 – 11.43 qualifying investor, 11.33 – 11.41 qualifying trade, 11.44 – 11.48 restriction of relief, 11.51 interest corporate interest restriction, 11.8A – 11.8B generally, 11.6A late interest, 11.6B introduction, 11.1 late interest rules, 11.6B loan relationships generally, 11.6 interest, ...

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