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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
W Warranties damages for breach, 12.75 disclosure letter, 12.74 functions, 12.72 generally, 12.70 – 12.71 limitations on claims, 12.76 retention against claims, 12.82 use of to obtain information, 12.73 ‘Wholly and exclusively’ requirement calculation of tax-adjusted trading profit, and, 4.8 Will trusts generally, 17.54A Wills succession planning, and, 17.50 Winding up anti-phoenix 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 associated disposal relief conditions, 16.32 restrictions on qualifying gains, 16.33 background, 16.1 – 16.2 business asset disposal relief associated disposal rules, 16.32 – 16.33 conditions, 16.32 introduction, 16.17 planning considerations, 16.19 qualifying conditions, 16.18 – 16.18A restrictions on qualifying gains, 16.33 capital distributions associated disposal relief, 16.32 – 16.33 business asset disposal relief, 16.18 – 16.19 CGT treatment, 16.17 Covid-19, and, 16.15A dissolution dividend, and, 16.25 – 16.26 distribution in specie, 16.24 ESC C16, 16.16 generally, 16.15 ...

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