This guide examines a wide variety of UK tax planning matters from the viewpoint of the company, its working and nonworking shareholders, and its employees. This fully updated edition contains effective strategies for dealing withËparticular problems and opportunities for family and owner-managed companies in the UK, extracting funds;Ëremuneration strategies; benefits and expenses; succession planning and passing on the company; selling and winding up the company; reorganizing shares and trading activities (including share buybacks); dividend strategies; employee share schemes; and pension scheme strategies. Worked examples illustrate complex points throughout. Each chapter concludes with useful checklists of planning points referring to the tax position of the different parties.