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Peter Rayney

Peter Rayney

FCA CTA (Fellow) TEP

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
Succession Planning: A £8m Business at a Crossroads September 2026 September 2026
Passing on the Business: One Owner's Story August 2026 August 2026
Bonus or Dividend: Which Wins on Tax? August 2026 August 2026
Family Trusts - Are Your Succession Plans Still Tax-Efficient? July 2026 July 2026
Family Companies: Tax Issues in Shareholding Structures June 2026 June 2026
IR35 Explained: Navigating the Off-Payroll Rules (Part 2) December 2025 December 2025
IR35 Explained: Navigating the Off-Payroll Rules (Part 1) November 2025 November 2025
Dividends or Salary Bonus? Key Insights for Owner-Manager Businesses September 2025 September 2025
How Are Family Investment Companies Taxed on Their Investments? August 2025 August 2025
Planning for the Future: A Business Owner’s Succession Journey July 2025 July 2025
(Don’t fear) the reaper! January 2025 January 2025
MBOs: The section 459 ‘trap’ November 2024 November 2024
How to shield investment assets away from trading risks July 2024 July 2024
Getting to grips with succession planning July 2024 July 2024
Dividends or bonuses? We can work it out! March 2024 March 2024
Sale of a distressed business - tax issues January 2024 January 2024
Discretionary trusts and divorce: The great divide July 2023 July 2023
Are family investment companies still the ticket? May 2023 May 2023
Cash extraction from owner-managed companies after 6 April May 2023 May 2023
Have recent tax changes affected spousal dividend planning? January 2023 January 2023

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