
Publications
Peter Rayney has produced many authoritative publications on a number of tax issues and subjects

Peter is a regular contributor to the professional press and his articles appear in many journals including, Accountancy, Taxation, Tax Journal, and the ICAEW's Tax Faculty's TAXLINE. He has written over 150 articles for Accountancy magazine and the more recent Accountancy online.
Peter is also the author of many highly-regarded tax books including:
Rayney's Tax Planning For Family and Owner Managed Companies (published by Bloomsbury Professional). The 2021/21 edition is currently available and the 2021/22 edition will be published in September 2021.
The Practical Corporate Tax Manual (published by Cronor i. This work is now part of Croner I’s online tax library and is updated regularly during the year and is often referred to as the corporate tax 'bible' by professionals and tax students.
Many of Peter's recent articles are listed here and are available as a 'free' PDF download. Please always check the current detailed position as the law may have changed since the relevant article was published.
Click on the download links to the right to start the download process.
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- Taxable Benefits On Assets Provided To Directors and Employees
- Finance Act 2020 Changes - Business Asset Disposal Relief
- Looking For A Way Out (Owner-manager’s retirement-driven liquidation)
- IR 35 – What A Performance (A discussion on the TV Celebrity IR 35 cases)
- Incorporating a Property Business
- What A Wonderful Day (Review of the new SSE rules)
- Rough Justice (Discussion and analysis of 'Christa Ackroyd' IR 35 case)
- Taxing Trusts - the new dividend tax rules for trustees
- Opportunity Knocks
- Unwinding EBTs. A review of HMRC's victory in the Rangers FC EBT case
- Where Are We Now. The New Dividend Tax regime
- Tax Relief In A Litigious World - Tax relief for damages and compensation payments
- Goodwill Rethink (F(No)2 Act 2015 changes To The Corporate Intangibles Regime
- Little Boxes (New SDLT residential property rules)
- New Kid on the Block (Demergers by capital reduction procedure)
- Mehjoo Undone
- A Matter of Goodwill
- From me to you - (Spousal Dividends)
- Merry Go Round - (Directors overdrawn loan accounts)
- Getting to Grips with SDLT
- Mind the GAAR
- Don't Dream its Over
- Exit Strategy
- SDLT on incorporation
- It started with a SEIS
- Roll over
- How can I be sure
- The Great 'Degrouping' Makeover
- A Capital Plan
- Magical Mystery Tour (Corporate Demergers)