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52 IT STARTED WITH A SEIS - peterrayney.co.uk
TAX SEIS Q 53 www.accountancylive.com accountancy august 2012 53 53 53 53 Peter Green has persuaded his brother, Albert Green, to invest £80,000 into ‘his’ new company
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A MATTER OF GOODWILL O - peterrayney.co.uk
www.peterrayney.co.ukQ wildin case BRIEFING www.accountancylive.com 8 september 2014 accountancy The sale of trading/practice goodwill at market value to a new company is a legitimate
GETTING TO GRIPS WITH SDLT - peterrayney.co.uk
www.peterrayney.co.ukwww.accountancylive.com 50 also depends on the relevant land transaction not being part of a linked transaction. Broadly, linked transactions are those made as part of a …
Entrepreneurs’ relief says Peter Rayney E EXIT
www.peterrayney.co.ukTAX entrepreneurs relief Q 53 www.accountancylive.com accountancy march 2013 53 53 53 53 53 ‘excessive cash balances’, HMRC now seems to …
new kid on the block - peterrayney.co.uk
www.peterrayney.co.uktax 31 www.accountancylive.com accountancy march 2015 31 31 31 31 31 corporate demergers Q avoiding the potential problems associated with liquidations and so on.
40 MONEY GO ROUN - peterrayney.co.uk
www.peterrayney.co.ukunder the beneÞcial loan rules in s175, Income Tax (Earnings and Pensions) Act (ITEPA) 2003. Since 6 April 2014, these rules only apply where the loan exceeds the £10,000 de minimis
Practice guide Sale consideration loan notes for OMBs M
www.peterrayney.co.uk4 May 2012 ~ www.taxjournal.com M any company sales entail part of the consideration being satisfied in the form of loan notes issued by the purchaser. In effect, the owner manager is
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