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Rayney’s Tax Planning for Family and Owner-Managed Companies: 2023/24

Author: Peter Rayney FCA, CTA (Fellow), TEP

ISBN: 9781526527936

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Publication Date: 2024

Publisher: Bloomsbury Professional

Law As Stated At: 6 April 2024

Rayney’s Tax Planning for Family and Owner-Managed Companies: 2023/24

Rayney’s Tax Planning for Family and Owner-Managed Companies: 2023/24

Rayney's Tax Planning for Owner-Managed Businesses provides authoritative and clearly written guidance on all aspects of tax planning that impact on the operation of OMBs in the UK from running the business in a tax-efficient way to succession planning. The commentary is updated during the year in line with the provisions of the most recent Finance Act, recent relevant case decisions, and new or revised guidance issued by HMRC.

The commentary draws heavily on the many years of experience Peter Rayney has had, advising companies of many sizes on their tax strategies. It is back up with the inclusion of numerous worked examples to illustrate the practical and commercial implications of a range of typical situations.

As well as looking at the structure and operation of the company and an overview of appropriate tax strategy, the book deals with the planning strategies that might be applied at various stages of the business life cycle, including remuneration strategies, benefits and expenses, share issues, company reorganisations, selling the company and succession planning.

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