Tolley's Tax Planning for Owner-managed Businesses (Heftet (myke permer))

This new title enables you to give expert guidance on every stage of the life-cycle of an owner-managed business - from its formation through to succession planning. Not only are all the key issues are covered, but the interaction of different taxes in what is frequently a diverse and complicated area of tax planning are also considered. The practical and user-friendly format uses worked examples and case studies to explain tax liabilities, compliance and planning opportunities available for tax mitigation. Written by a leading practitioner in the field and comprehensive in its coverage, this new title is essential reading for anyone handling the affairs of owner-managed businesses.

"Part I - Creating the Business: Starting in Business; Close Companies; Business Asset Taper Relief (BATR) and Business Property Relief (BPR); Property and the business; Groups; Part 2 - Running the Business: Profit Extraction; Financing the business; Reliefs available to businesses; Employee benefits and shares; Company reconstructions and repurchase of own shares; Incorporation and disincorporation; Part 3 - Sucession: Selling the Business; Transactions in securities and clearances; Succession planning and the family business; Ceasing the business and winding up a company"