Tax Planning for Family and Owner-Managed Companies 2013/14This tax planning guide is designed to provide an invaluable source of money-saving advice foròanyone 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. This fully updated new edition contains effective strategies for dealing with particular problems and opportunities for UK 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 * employee share schemes and pension scheme strategies. The 2013/14 edition contains the very latest tax planning strategies and demonstrates how to keep tax liabilities to a minimum. It is fully updated to the UK's latest 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. |
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18 Rayney 2013_Ch14 | 693 |
19 Rayney 2013_Ch15 | 743 |
20 Rayney 2013_Ch16 | 845 |
21 Rayney 2013_Ch17 | 897 |
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acquired activities allowances amount apply appropriate arising arrangements assets avoid basis benefit calculated capital carried cash chargeable claim company's consideration considered contract contributions corporation tax cost deduction deemed directors disposal distribution dividend earnings effectively election employee employment example exemption exercise expenses Finance funds gain give given held HMRC holding income tax individual interest investment issue ITEPA legislation less liability limit loan loss March market value months normally notes obtain option owner-managed paid payment pension period possible potential profits purchase qualifying reasonable received regime relevant relief remain restricted rules satisfied scheme securities seller shareholders shares subsidiary tax charge tax relief taxable TCGA trading transaction transfer treated treatment trust valuation