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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: October 2020

Publisher: Bloomsbury Professional

Law As Stated At: August 2020

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.

The 2020/21 edition has been updated to include the following:

  • Coverage of all key Covid-19 Government business support measures
  • Detailed review of both versions of the Job Retention Scheme (para 5.7a)
  • FA 2020 changes to the Business Asset Disposal Relief (previously known as Entrepreneurs' Relief) regime are covered in the section dealing with selling the family or owner-managed business
  • Extension of off-payroll working to the private sector from 6 April 2021 (para 6.2a)
  • Increase in tapered annual allowance for pension contributions (para 10.23a)
  • Impact of Covid-19 on company share valuations (Chapter 14)
  • Covid-19 reliefs for employee benefits in the section dealing with benefits and expenses

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