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Peter Rayney

Peter Rayney

Peter Rayney practises as an independent tax consultant through his own practice, advising owner-managed companies, accountants, lawyers and tax practitioners on a wide range of tax issues. He specialises in company sales/acquisitions, reconstructions, succession planning and all aspects of owner managed business taxation. 

He is always in demand as a tax lecturer and regularly contributes tax articles to the professional press.  Peter is also an author of various books and journals.

Peter is Vice President of the Chartered Institute of Taxation and chairman of the ICAEW Tax ‘s Technical Committee and writes mostly for Business Tax Insider and has a way with words of conveying complex tax information in a way that is understandable to people from all walks of life.

Articles by Peter Rayney

Title Date
Getting To Grips With The 3% SDLT Surcharge (Part 1) August 2018 August 2018
Getting The Benefit Of Capital Allowances On Property Purchases July 2018 July 2018
Getting To Grips With The Non-Resident CGT Charge June 2018 June 2018
Tax-Efficient ‘Personal Service’ Company Closures (Part 2) May 2018 May 2018
Tax-Efficient ‘Personal Service’ Company Closures April 2018 April 2018
Capital Reduction Techniques For Owner-Managed Companies (Part 3) March 2018 March 2018
Capital Reduction Techniques For Owner-Managed Companies (Part 2) February 2018 February 2018
Capital Reduction Techniques For Owner-Managed Companies (Part 1) January 2018 January 2018
Getting To Grips With The New Dividend Tax Regime For Discretionary Trusts (Part 2) December 2017 December 2017
Getting To Grips With The New Dividend Tax Regime For Discretionary Trusts November 2017 November 2017
Do Spousal Dividends Still Work? November 2017 November 2017
HMRC Thrash Rangers In Epic ‘EBT’ Final! October 2017 October 2017
Bonus Or Dividend – That Is The Question? September 2017 September 2017
Directors Loan Accounts And FRS 102 – What’s All The Fuss About? July 2017 July 2017
Share Exchanges: A Stamp Duty Problem? March 2017 March 2017
Living With The ‘Anti-Phoenix’ Rule (Part 2) January 2017 January 2017
Living With The ‘Anti-Phoenix’ Rule (Part 1) December 2016 December 2016
The 3% SDLT ‘Surcharge’ For Residential Properties: Are You Caught? (Part 2) October 2016 October 2016
The 3% SDLT ‘Surcharge’ For Residential Properties: Are You Caught? September 2016 September 2016
Entrepreneurs’ Relief – Favourable Assistance For Joint Venture Structures (Part 2) August 2016 August 2016

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