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Rayney’s Tax Planning for Family and Owner-Managed Companies 2020/21

Author: Peter Rayney

ISBN: 9781526514745

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Edition: 2020/21

Publication Date: July 2021

Publisher: Bloomsbury Professional

Law As Stated At: 3 March 2021

Rayney’s Tax Planning for Family and Owner-Managed Companies 2020/21

Rayney’s Tax Planning for Family and Owner-Managed Companies 2020/21

Rayney's Tax Planning for Family and Owner-Managed Companies 2020/21 is an invaluable source of money-saving guidance for anyone who advises or runs a family or owner-managed company. Widely recognised as the leading book on the subject, it examines an extensive variety of tax planning matters from the viewpoint of the company, its working and non-working shareholders, and its employees.

Rayney's Tax Planning for Family and Owner-Managed Companies has been updated to take into account the following developments

Chapter 3 – Shareholding and Corporate Structures

Commentary updated to reflect new Corporation Tax rates being introduced from 1 April 2023 (para 3.15)

Chapter 8 – Providing Shares to Employees

Updated commentary on EMI schemes (para 8.49 onwards)

Chapter 10 – Pension Scheme Strategies

Commentary on contributing assets to pension schemes updated to reflect the recent FTT ruling in Sippchoice Ltd v HMRC (2020) UKUT 149 (para 10.32A)

Chapter 11 – Share Issues and Financing the Company’s Activities

Updated commentary on the Covid-19 Business Interruption Loan Schemes (para 11.3C)

Chapter 16 – Winding Up, Administration of Companies and Disincorporation

New commentary and examples added covering dealing with directors’ loans (para 16.10)

Chapter 17  - Succession Planning and Passing on the Family or Owner-Managed Company

Expanded commentary and new examples on Family Investment Companies (para 17.110Aonwards)

Contents