Taxation of Small Businesses


By Malcolm James

This is a practical UK guide to all aspects of direct taxation of a small business. It is ideal for sole practitioners and small partnerships, but will be a handy reference guide for all UK tax advisers. The book gives a clear explanation of the relevant legislation and practical advice on ways of minimizing clients' tax liabilities and warning against common pitfalls. The tax advantages of incorporating a small business need weighing up carefully, and business owners need to decide whether or not the advantages outweigh the additional burden of compliance. This new edition has been updated to incorporate changes as a result of the UK's Finance Act 2015 and the summer Finance Bill. Major topics covered by the book include: taxation of business profits, taxation of employment, corporation tax, NIC, capital gains tax, inheritance tax, pensions, and entrepreneurs' relief. *** Librarians: ebook available on ProQuest and EBSCO [Subject: Tax Law, Business Law]

Publication Date: 8/21/2015
Format: Paper
ISBN: 9781910151075

Available in other formats