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Full Description
Rayney's Tax Planning for Owner-Managed Companies 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 in line with all the key announcements in Finance Act 2025, recent relevant case decisions, and new guidance issued by HMRC.
The guidance draws heavily on the many years of experience Peter Rayney has had, advising companies of various sizes on their tax strategies. It is backed 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. Planning checklists are included at the end of all relevant chapters.
Contents
The Family and Owner-Managed Company: Tax Planning Concepts and Tax Avoidance
Extracting Funds from the Company
Shareholding and Corporate Structures
Trading Companies and Investment Company Computations under CTSA
Remuneration Strategies
Personal Service Companies and Off-Payroll Working
Benefits and Expenses
Providing Shares to Employees
Distribution of Profits and Dividend Planning
Pension Scheme Strategies
Share Issues and Financing the Companies Activities
Expanding the Companies Activities and Structuring Business Acquisitions
Share Transfers, Share Buy-Backs and Company Reorganisations/Demergers
Valuing a Family or Owner-Managed Company
Selling the Owner-Managed Business or Company
Winding -Up, Administration of Companies and Disincorporation
Succession Planning and Passing on the Family or Owner-Managed Company
