Tax Planning for Family and Owner-Managed Companies 2014/15

ISBN-13: 9781780434353 / Angielski / Miękka / 2014 / 1144 str.

Peter Rayney

Opis

This guide is designed to provide an invaluable source of money-saving advice for anyone who advises or runs a family or owner-managed company in the UK. The book examines a wide variety of tax planning matters from the viewpoint of the company, its working and non-working shareholders, and its employees. The fully updated 2014/15 edition contains effective strategies for dealing with particular problems and opportunities for family and owner-managed companies, including extracting funds, remuneration strategies, benefits and expenses, succession planning and passing on the company, selling and winding up the company, reorganizing shares and trading activities (including share buybacks), dividend strategies, as well as employee share schemes and pension scheme strategies. The book contains the very latest UK tax planning strategies and demonstrates how to keep tax liabilities to a minimum. It is fully updated to the latest UK Finance Act. Worked examples illustrate complex points throughout, and each chapter concludes with useful checklists of planning points referring to the tax position of different parties.

Spis treści

Contents 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 versus Investment Company Computations under CTSA 5 Remuneration Strategies 6 Personal Service and Managed Service Companies 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