TY - BOOK AU - Rayney, Peter TI - Tolley's tax planning for family and owner-managed companies 2000-01 PY - 2000/// CY - CroydonGB PB - Tolley N2 - Examines 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 ER -