Course Details

Numerous studies have shown that most owners managers ignore succession planning. Failure to plan for succession can create many problems for the business and in worst case scenarios lead to the complete collapse of the company. This session provides a practical guide to key succession planning strategies that should be considered by directors, owner-managers, and professional advisers.


In this session, Peter Rayney covers the following:


•        Succession planning choices and the 30:13:3 rule

•        Lifetime v death transfers of company shares

•        Making full use of 100% IHT Business Property Relief

•        Purchase of own shares, including multiple completion deals

•        Winding-up the owner-managed company

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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.