Tax Planning for Family and Owner-Managed Companies 2017/18

ISBN-13: 9781526501363 / Angielski / Miękka / 2017 / 1232 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. It examines a wide variety of tax planning matters from the viewpoint of the company, its working and non-working shareholders and its employees. The 2017/18 edition of this essential book contains the very latest tax planning strategies and demonstrates how to keep tax liabilities to a minimum. It is fully updated to the latest Finance Act, with worked examples to illustrate complex points throughout. Each chapter concludes with useful checklists of planning points referring to the tax position of different parties.

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 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