Rayney's tax planning for family and owner-managed companies 2020/21 / (Record no. 10963)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 03868nam a2200493 i 4500 |
| 001 - CONTROL NUMBER | |
| control field | 9781526514776 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | CaBNVSL |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240402121034.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m o d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr cn||||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 201009s2020 enk ob 101 0 eng d |
| 015 ## - NATIONAL BIBLIOGRAPHY NUMBER | |
| Canceled/invalid national bibliography number | GBC084853 (print) |
| 016 ## - NATIONAL BIBLIOGRAPHIC AGENCY CONTROL NUMBER | |
| Canceled/invalid control number | 019841734 (print) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781526514776 |
| Qualifying information | (ebook) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781526514769 |
| Qualifying information | (PDF) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781526514745 |
| Qualifying information | (print) |
| 024 7# - OTHER STANDARD IDENTIFIER | |
| Standard number or code | 10.5040/9781526514776 |
| Source of number or code | doi |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (CaBNVSL)mat26514776 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | YDX |
| Language of cataloging | eng |
| Description conventions | rda |
| Transcribing agency | CaBNVSL |
| Modifying agency | CaBNVSL |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 336.2070941 |
| Edition number | 23 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Rayney, Peter, |
| Relator term | author. |
| 245 10 - TITLE STATEMENT | |
| Title | Rayney's tax planning for family and owner-managed companies 2020/21 / |
| Statement of responsibility, etc. | Peter Rayney. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | First edition. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | London [England] : |
| Name of producer, publisher, distributor, manufacturer | bBloomsbury Professional, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2020. |
| 264 #2 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | [London, England] : |
| Name of producer, publisher, distributor, manufacturer | Bloomsbury Publishing, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2020 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (1320 pages). |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Source | rdacarrier |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 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 and Investment Company Computations under CTSA -- 5 Remuneration Strategies -- 6 Personal Service Companies and Off-Payroll Working -- 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 |
| 506 ## - RESTRICTIONS ON ACCESS NOTE | |
| Terms governing access | Abstract freely available; full-text restricted to individual document purchasers. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | "Rayney's Tax Planning for Family and Owner-Managed Companies 2020/21 is an invaluable source of money-saving guidance for anyone who advises or runs a family or owner-managed company. Widely recognised as the leading book on the subject, it examines an extensive variety of tax planning matters from the viewpoint of the company, its working and non-working shareholders, and its employees. The 2020/21 edition has been updated to include the following: - Coverage of all key Covid-19 Government business support measures - Detailed review of both versions of the Job Retention Scheme - FA 2020 changes to the Business Asset Disposal Relief (previously known as Entrepreneurs' Relief) regime - Extension of off-payroll working to the private sector from 6 April 2021 - Increase in tapered annual allowance for pension contributions - Impact of Covid-19 on company share valuations - Covid-19 reliefs for employee benefits."-- |
| Assigning source | Provided by publisher. |
| 530 ## - ADDITIONAL PHYSICAL FORM AVAILABLE NOTE | |
| Additional physical form available note | Also published in print. |
| 532 0# - ACCESSIBILITY NOTE | |
| Summary of accessibility | Compliant with Level AA of the Web Content Accessibility Guidelines. Content is displayed as HTML full text which can easily be resized or read with assistive technology, with mark-up that allows screen readers and keyboard-only users to navigate easily |
| 538 ## - SYSTEM DETAILS NOTE | |
| System details note | Mode of access: World Wide Web. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Tax planning |
| Geographic subdivision | Great Britain. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Family-owned business enterprises |
| General subdivision | Taxation |
| Geographic subdivision | Great Britain. |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Taxation |
| Source of heading or term | bicssc |
| 655 #0 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| Record control number | (OCoLC)1134446764 |
| International Standard Book Number | 1 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Materials specified | Abstract with links to full text |
| Uniform Resource Identifier | <a href="https://doi.org/10.5040/9781526514776?locatt=label:secondary_bloomsburyCollections">https://doi.org/10.5040/9781526514776?locatt=label:secondary_bloomsburyCollections</a> |
| 975 ## - | |
| -- | Bloomsbury Professional UK Tax 2020 |
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