Rayney's Tax Planning for Family and Owner-Managed Companies 2018/19

Rayney's Tax Planning for Family and Owner-Managed Companies 2018/19 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 a wide variety of tax planning matters from the viewpoint of the company, its working and nonworking shareholders and its employees. This popular book contains effective strategies for dealing with particular problems and opportunities for family and owner-managed companies, including: - Revamped corporate loss relief rules (with various examples) - Detailed coverage of the improved Substantial Shareholding Exemption, with practical planning strategies - Dealing with current 'old' EBT schemes and the April 2019 loan charge - Implications of 'Persons with Significant Control' reporting requirements - Finance Act 2018 changes to EIS and SEIS including 'risk to capital' conditions - Use of Family Investment Companies for IHT and estate planning

Planificarea fiscala a Rayney pentru companiile gestionate de familie si proprietari 2018/19 este o sursa nepretuita de indrumari de economisire a banilor pentru oricine sfatuieste sau conduce o companie administrata de familie sau de proprietar. Recunoscut pe scara larga ca fiind cartea de frunte pe aceasta tema, acesta examineaza o mare varietate de probleme de planificare fiscala din punctul de vedere al companiei, al actionarilor sai activi si nelucratori si al angajatilor sai.