Show Summary Details

T

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
T Taper relief abolition, 5.21 Targeted anti-avoidance rule (TAAR) exemptions, 16.28A generally, 16.28 introduction, 16.27 practical issues, 16.29 scope, 16.28 self-assessing, 16.29A transactions in securities, and, 16.30 – 16.31 Tax-adjusted trading profit adjustments to profit and loss account, 4.6 bad debt relief company law issues, 4.9B funding loans, 4.9A trade debts, 4.9 tax issues, 4.9B FRS 101 or FRS 102 , and, 4.5A GAAP, and, 4.5 IFRS, and, 4.5A released debts company law issues, 4.9B funding loans, 4.9A trade debts, 4.9 tax issues, 4.9B taxable trading profits, 4.7 trading expenses, 4.8 ‘wholly and exclusively’ requirement, 4.8 Tax Advantaged Employee Share Schemes (TASS) EMI schemes, and, 8.49 Tax avoidance disclosure regime ‘aggressive’ promoters, 1.21A background, 1.20 – 1.21 client lists, 1.24 confidentiality, 1.26 financial products, 1.28A ‘hallmarks’, 1.26 – 1.30 indirect tax, 1.35 inheritance tax, 1.31 – 1.31C introducer obligations, 1.25 leasing arrangements, 1.30 legal professional privilege, 1.33 loss schemes, 1.29 operation of ...

If you would like to access this content, but you are not currently a subscriber, please sign up for a free trial here. If you already subscribe to this service please login here.