00791nam a2200109Ia 4500080001800000100001800018245007300036260002800109300001700137520050900154583001800663  a11.01.02 R275  aRayney, Peter  aTolley's tax planning for family and owner-managed companies 2000-01  bTolleyaCroydonGBc2000  axxvi, 421 p.  aExamines a wide variety of tax planning matters from the viewpoint of the company, its working shareholders, its non-working shareholders and its employees.  Suggests effective strategies for each area in which there are particular problems and opportunities for family and owner-managed companies, including: extracting funds from the company, remuneration, benefits and expenses, company cars, pensions, share incentives, acquistions, passing on the family business, sale of the company and winding up.  c2/6/01kJOY_D