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

ISBN-13: 9781526514745 / Angielski / Miękka / 2020 / 1376 str.

Peter Rayney

Opis

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 - FA 2020 changes to the Business Asset Disposal Relief (previously known as Entrepreneurs’ Relief) regime - Extension of off-payroll working to the private sector from 6 April 2021 - Increase in tapered annual allowance for pension contributions - Impact of Covid-19 on company share valuations - Covid-19 reliefs for employee benefits

Spis treści

1 The Family and Owner-Managed Company, Tax Planning Concepts, and Tax Avoidance 2 Extracting Funds from the Company 3 Shareholding and Corporate Structures 4 Trading Company and Investment Company Computations under CTSA 5 Remuneration Strategies 6 Personal Service Companies and Off-Payroll Working 7 Benefits and Expenses 8 Providing shares to employees 9 Distribution of profits and dividend planning 10 Pension Scheme Strategies 11 Share Issues and Financing the Company’s Activities 12 Expanding the Company’s Activities and Structuring Business Acquisitions 13 Share Transfers, Share Buy-Backs and Company Reorganisations/Demergers 14 Valuing a Family or Owner-Managed Company 15 Selling the Owner-Managed Business or Company 16 Winding-Up, Administration of Companies and Disincorporation 17 Succession Planning and Passing on the Family or Owner-Managed Company