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
Автор: Rayner Jay Название: Jay Rayner`s Last Supper ISBN: 1783352213 ISBN-13(EAN): 9781783352210 Издательство: Faber Цена: 3166.00 р. Наличие на складе: Нет в наличии.
Описание: You're about to die. What would your final meal be? This question has long troubled Jay Rayner. As a man more obsessed with his lunch than is strictly necessary, the idea of a showpiece last supper is a tantalizing prospect. But wouldn't knowledge of your imminent demise ruin your appetite? So, Jay decided to cheat death. The plan was simple: he would embark on a journey through his life in food in pursuit of the meal to end all meals. It's a quest that takes him from necking oysters on the Louisiana shoreline to forking away the finest French pastries in Tokyo, and from his earliest memories of snails in garlic butter, through multiple pig-based banquets, to the unforgettable final meal itself. Jay Rayner's Last Supper is both a hugely entertaining account of a life built around mealtimes and a fascinating global exploration of our relationship with what we eat. It is the story of one hungry man, in eight courses.
Описание: Rayney's Tax Planning for Owner-Managed Businesses 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 will be updated in line with the provisions of Finance Act 2023, recent relevant case decisions and new guidance issues by HMRC.The commentary draws heavily on the many years of experience Peter Rayney has had, advising companies of many sizes on their tax strategies. It is back 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.
Описание: Widely recognised as the leading title targeted at privately owned companies and their advisors. It provides high quality advice on a range of factors impacting the tax planning activity undertaken by most businesses. The book is written by Peter Rayney, the current President of the CIOT. His experience in providing advice and solutions to companies of all sizes is reflected in this updated content.
The structure of the book enables reader to navigate quickly to an area of that interests them, whether it be the extraction of funds from the company, remuneration strategies or the treatment of benefits and expenses. All chapters contain practical worked examples to back up the guidance given.
The 2021/22 edition is updated in line with Finance Act 2021 and related HMRC guidance as well as any relevant new case summaries. The previous edition contained extensive new content on the COVID-19 support measures and this is also be updated and extended.
Описание: Written by Peter Rayney, a past President of the CIOT, this book provides advice on a range of factors impacting the tax planning activity undertaken by most businesses.
The structure of the book enables reader to navigate quickly to an area of that interests them, whether it be the extraction of funds from the company, remuneration strategies or the treatment of benefits and expenses. All chapters contain practical worked examples to back up the guidance given. The commentary summarises the key planning points from the viewpoints of the company itself, the shareholders and in some instances the employees. Planning checklists appear at the end of all relevant chapters.
As well as reflecting recent HMRC guidance and relevant case decisions, the content is updated in line with the provisions bought in by Finance Act 2022. It also includes relevant temporary tax and financial assistance given by the Government during the Covid-19 pandemic.
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