000			03868nam a2200493 i 4500
001			9781526514776
003			CaBNVSL
005			20240402121034.0
006			m o d
007			cr cn|||||||||
008			201009s2020 enk ob 101 0 eng d
015			_zGBC084853 (print)
016			_z019841734 (print)
020			_a9781526514776 _q(ebook)
020			_z9781526514769 _q(PDF)
020			_z9781526514745 _q(print)
024	7		_a10.5040/9781526514776 _2doi
035			_a(CaBNVSL)mat26514776
040			_aYDX _beng _erda _cCaBNVSL _dCaBNVSL
082	0	4	_a336.2070941 _223
100	1		_aRayney, Peter, _eauthor.
245	1	0	_aRayney's tax planning for family and owner-managed companies 2020/21 / _cPeter Rayney.
250			_aFirst edition.
264		1	_aLondon [England] : _bbBloomsbury Professional, _c2020.
264		2	_a[London, England] : _bBloomsbury Publishing, _c2020
300			_a1 online resource (1320 pages).
336			_atext _2rdacontent
337			_acomputer _2rdamedia
338			_aonline resource _2rdacarrier
505	0		_a1 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			_aAbstract freely available; full-text restricted to individual document purchasers.
520			_a"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."-- _cProvided by publisher.
530			_aAlso published in print.
532	0		_aCompliant 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			_aMode of access: World Wide Web.
650		0	_aTax planning _zGreat Britain.
650		0	_aFamily-owned business enterprises _xTaxation _zGreat Britain.
650		7	_aTaxation _2bicssc
655		0	_aElectronic books.
776	0	8	_iPrint version: _w(OCoLC)1134446764 _z1
856	4	0	_3Abstract with links to full text _uhttps://doi.org/10.5040/9781526514776?locatt=label:secondary_bloomsburyCollections
975			_aBloomsbury Professional UK Tax 2020
999			_c10963 _d10963