Rayney's Tax Planning for Family and Owner-Managed Companies 2022/23Paperback, 28 January 2023

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 readers to navigate quickly to an area 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 brought in by Finance Act 2022 and key aspects of the Autumn 2022 tax proposals.