Rayney's Tax Planning for Owner-Managed Companies 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 is updated in line with all the key announcements in Finance Act 2025, recent relevant case
decisions,
and new guidance issued by HMRC.
The guidance
draws heavily on the many years of experience Peter Rayney has had, advising companies of various sizes on their tax strategies. It is backed 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.
Planning checklists are included at the end of all relevant chapters.
By:
Peter Rayney
Imprint: Bloomsbury Professional
Country of Publication: United Kingdom
Dimensions:
Height: 234mm,
Width: 156mm,
Spine: 44mm
Weight: 1.280kg
ISBN: 9781526531070
ISBN 10: 1526531070
Pages: 1408
Publication Date: 18 December 2025
Audience:
Professional and scholarly
,
Undergraduate
Format: Paperback
Publisher's Status: Active
The Family and Owner-Managed Company: Tax Planning Concepts and Tax Avoidance Extracting Funds from the Company Shareholding and Corporate Structures Trading Companies and Investment Company Computations under CTSA Remuneration Strategies Personal Service Companies and Off-Payroll Working Benefits and Expenses Providing Shares to Employees Distribution of Profits and Dividend Planning Pension Scheme Strategies Share Issues and Financing the Companies Activities Expanding the Companies Activities and Structuring Business Acquisitions Share Transfers, Share Buy-Backs and Company Reorganisations/Demergers Valuing a Family or Owner-Managed Company Selling the Owner-Managed Business or Company Winding -Up, Administration of Companies and Disincorporation Succession Planning and Passing on the Family or Owner-Managed Company
Peter Rayney practises as an independent tax consultant. He was previously a tax partner with BDO for over 20 years and during the last four years he was BDO’s National Tax Technical Partner. He specialises in Corporate Tax/OMB Tax and Corporate Finance Tax. He is Chairman of the ICAEW Tax Faculty’s Tax Committee and Deputy President of the Chartered Institute of Taxation, and has won the ‘Tax Writer of the Year’ award an unprecedented three times at the Taxation Awards.
Reviews for Rayney's Tax Planning for Family and Owner-Managed Companies 2025/26
Comprehensive, enlightening and readable – a tour de force. * LawSkills (of a previous edition) * Well organised and indexed, so easy to navigate. It covers just about every tax planning matter that can come up with owner-managed companies … Everything is expressed in an understandable way that non-tax specialists will find accessible although this is also detailed enough for tax accountants and lawyers … Recommended. * Amazon customer review (of a previous edition) *