Rayney's Tax Planning for Family and Owner-Managed Companies 2025/26

Erscheinungsjahr 2025
ISBN: 978-1-5265-3107-0
Verlag: Bloomsbury Academic

Buch, Englisch, 1408 Seiten, Paperback, Format (B × H): 156 mm x 234 mm, Gewicht: 454 g

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.

Autoren/Hrsg.

Rayney, Peter

Fachgebiete

• Rechtswissenschaften Ausländisches Recht Common Law (UK, USA, Australien u.a.)
• Wirtschaftswissenschaften Volkswirtschaftslehre Öffentliche Finanzwirtschaft, Besteuerung

Inhaltsverzeichnis

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

Über Autor(innen)

Rayney, Peter
Peter Rayney practises as an independent tax consultant. He was previously a tax partner with BDO for over 20 years and during the last four years he was BDO's National Tax Technical Partner. He specialises in Corporate Tax/OMB Tax and Corporate Finance Tax. Peter is Chairman of the ICAEW Tax Faculty's Tax Committee and Deputy President of the Chartered Institute of Taxation. He has won the 'Tax Writer of the Year' award an unprecedented three times at the Taxation Awards.