Exit and Succession Planning for Owner Managers Under a Labour Government (Oct 25)
Category: Tax | Duration: 2hrs | Tag: VODCPDFUK25D2S2 | Type: Video | Course Level: Intermediate | Speaker: Peter Rayney | Date: 29/10/2025 12:00
Course Details
12 months on, the incoming Labour Administration have made a number of radical adverse changes to the capital tax regime. Many owner-managers suddenly find that they may have to pay an effective inheritance tax rate of 20% on their shareholdings and business assets. Clients will be looking for bespoke solutions about how these penal IHT measures can be mitigated. This course will give you some practical tools to apply in helping them. Importantly, there is a short window of planning opportunity that will end in April 2026, so this is something that should be addressed now
In this course Peter Rayney covers the following topics:
- An overview of various succession strategies
- Accelerating lifetime transfers to the next generation or senior management
- Passing shares on death
- Company purchase of own shares as an exit route
- Selling the company to an Employee Share Ownership Trust
CPD Course Speaker
Peter Rayney Tax Consulting
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. His firm’s website can be found at www.peterrayney.co.uk
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 journals and books including the very popular “Rayney’s Tax Planning for Family and Owner Managed Companies” (Bloomsbury Professional). He has won ‘Tax Writer of the year’ at the Taxation Awards an unprecedented three times.
Peter is President of the Chartered Institute of Taxation and immediate past chairman of the ICAEW Tax ‘s Technical Committee.
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 journals and books including the very popular “Rayney’s Tax Planning for Family and Owner Managed Companies” (Bloomsbury Professional). He has won ‘Tax Writer of the year’ at the Taxation Awards an unprecedented three times.
Peter is President of the Chartered Institute of Taxation and immediate past chairman of the ICAEW Tax ‘s Technical Committee.