000			00844nam a2200133Ia 4500
080			_a11.01.02 R275
100			_aRayney, Peter
245			_aTolley's tax planning for family and owner-managed companies 2000-01
260			_bTolley _aCroydonGB _c2000
300			_axxvi, 421 p.
520			_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.
583			_c2/6/01 _kJOY_D
942			_cM _mR275
999			_c23258 _d23258