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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
Bonus or Dividend? Key issues to be aware of during Covid-19 January 2021 January 2021
The 'wizard' decision in the 'Potter' case December 2019 December 2019
Dealing with in specie distributions (Part 2) October 2019 October 2019
Company shareholders: dealing with in specie distributions (Part 1) August 2019 August 2019
The entrepreneurs’ relief update (Part 4) June 2019 June 2019
The 2018 ER update (Part 3) May 2019 May 2019
The 2018 ER Update (Part 2) April 2019 April 2019
The 2018 ER update (Part 1) Amended March 2019 March 2019
The 2018 ER Update (Part 1) February 2019 February 2019
The ‘Indirect’ Close Company Loan Charge December 2018 December 2018
Getting To Grips With The SDLT 3% SDLT Surcharge – Part 2 September 2018 September 2018
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

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