The Taxation of Small Businesses |
|
Author:
| James, Malcolm |
ISBN: | 978-1-907444-91-3 |
Publication Date: | Jul 2013 |
Publisher: | Spiramus Press
|
Book Format: | Ebook |
List Price: | USD $135.00 |
Book Description:
|
This is a practical guide to all aspects of direct taxation of small businesses in the UK. Ideal for sole practitioners and small partnerships, the book will be a handy reference guide for all tax advisers. It provides a clear explanation of the relevant UK legislation and practical advice on ways of minimizing clients' tax liabilities and warning against common pitfalls. This sixth edition incorporates changes as a result of the UK's Finance Act 2013. The tax advantages of...
More DescriptionThis is a practical guide to all aspects of direct taxation of small businesses in the UK. Ideal for sole practitioners and small partnerships, the book will be a handy reference guide for all tax advisers. It provides a clear explanation of the relevant UK legislation and practical advice on ways of minimizing clients' tax liabilities and warning against common pitfalls. This sixth edition incorporates changes as a result of the UK's Finance Act 2013. 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. The major topics covered include: taxation of business profits, taxation of employment, corporation tax, NIC, capital gains tax, inheritance tax, pensions, and entrepreneurs' relief.