Peter Rayney

Peter Rayney FCA, CTA (Fellow), TEP is a past President of the Chartered Institute of Taxation and runs a specialist independent tax consultancy practice, Peter Rayney Tax Consulting Ltd – www.peterrayney.co.uk.

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Recent changes to the CGT and ER rules are likely to require a rethink on structuring earn-out deals, says PETER RAYNEY

PETER RAYNEY examines how incorporating a company can lend itself to further tax savings

PETER RAYNEY looks at future cash extraction for owner-managed companies under the 50% super tax regime

PETER RAYNEY deals with ten key questions about the new Corporation Tax Act 2009

It may be better to opt out of the automatic deferral treatment for earn-out transactions, says PETER RAYNEY

The Budget 2007 changes may put disincorporation on the agenda for many small businesses, warns PETER RAYNEY

PETER RAYNEY FCA, FTII, TEP extols the virtues of a nifty taper relief dilution spreadsheet program which he has devised.

In the post Finance Act 2000 capital gains tax business asset taper relief régime, I have seen a number of taper relief permutations beginning to emerge on the sale of owner managed business shareholdings. Certain situations tend to repeat themselves, such as where the shareholder's pre-6 April 2000 taper period did not qualify as a business one under the tighter criteria in the original Finance Act 1998 rules.

Peter Rayney, Tax Partner with BDO Stoy Hayward, illustrates some vagaries of taper relief planning.

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