Taxation of Small Businesses


By Malcolm James

This edition of The Taxation of Small Businesses is a practical guide to all aspects of direct taxation of small businesses in one volume. It is ideal for sole practitioners and small partnerships in the UK, but will be a handy reference guide for all tax advisers. The book aims to give a clear explanation of the relevant legislation and practical advice on ways of minimising clients' tax liabilities while warning against common pitfalls. The ninth edition has been updated to incorporate changes as a result of the Finance Bill 2016 as amended in Committee and Public Bill Committee, including the overhaul of business reliefs and introduction of Investors' Relief. The tax advantages of incorporating a small business need weighing carefully, and business owners need to decide whether or not the advantages outweigh the additional burden of compliance. Major topics covered include: taxation of business profits; taxation of employment; corporation tax; national insurance; capital gains tax; inheritance tax; and pensions committee. [Subject: Tax Law, UK?Law]

Publication Date: 9/23/2016
Format: Paper
ISBN: 9781910151174

Available in other formats