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Book Review

Tolley's Tax Planning for Family and Owner-Managed Companies by Peter Rayney (Sixth Edition Tolley Publishing 504 pages Price £62.95 ISBN 0754516830)
In the preface to the latest edition of this popular book Peter Rayney declares that 'there are few areas of taxation that do not impact on family or owner-managed companies and their shareholders'. As advisers to a client base consisting in large part of such companies we would wholeheartedly agree with this and for those of us who specialise in this area of taxation the arrival of a new edition of Peter's book is always eagerly anticipated.
One of the key features of advising this type of client is the need to consider tax planning not only from the company's viewpoint but also from that of...

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