Peter Rayney

Peter Rayney FCA, CTA (Fellow), TEP, owns Peter Rayney Tax Consulting Ltd, which provides independent tax consultancy services to owner managed businesses, accountants, lawyers, and tax advisers on a wide range of tax issues. The firm was set up in September 2009 and specialises in difficult tax issues and complex tax planning. He is also deputy president of the Chartered Institute of Taxation (CIOT)

/ The ins and outs of section 1030A

With ESC C16’s demise, owners may now have to liquidate their companies to get beneficial ‘capital gains’ treatment after ceasing trading, says Peter Rayney

/ A tax-efficient retirement

Peter Rayney takes a quirky look at the issue of share transfers on retirement

/ Corporate reconstructions

The Finance Act 2011 contains some positive developments for corporate reconstruction transactions, says Peter Rayney

Tax / The new capital gains rules

The latest rules on corporate capital gains represent a relaxation in the HMRC approach, says Peter Rayney

/ Corporate Windfall

Understanding the intricacies of SSE is critical when selling trading subsidiaries, says Peter Rayney

/ The implications of CGT entrepeneurs’ relief

The 10% CGT entrepreneurs’ relief rate means significant tax savings for business owners who sell up. Peter Rayney

Tax / Peter Rayney: Employee share options

It pays to minimise the potential tax liabilities on employee share options, says Peter Rayney

Tax / CGT – What a Relief

18 June 2010

Tax / Advising owner-managers, with Peter Rayney

/ Income-Splitting – From Me To You

Insight / Post-Sale Distributions – If You’re Looking for a Way Out

Owner managers can still enjoy entrepreneurs’ relief where they have to sell the trade and assets out of their company. Peter Rayney explains.

Tax / Tax rules for debt restructuring