Description
This book is a practical guide to all aspects of direct taxation of small
businesses in one volume. This comprehensive publication is a valuable
resource for all tax advisers, but will be particularly useful for sole practitioners
and small partnerships. The aims of the book are to give a clear explanation of
the relevant legislation, to offer practical advice on ways of minimising clients’
tax liabilities and to warn against common pitfalls. The second edition has been
updated to incorporate changes as a result of the Corporation Taxes Act 2009
and Finance Act 2009. 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. Major
topics covered by the book include:
Taxation of Business Profits,
Taxation of Employment,
Corporation Tax,
National Insurance,
Capital Gains Tax,
Inheritance Tax, and
Pensions
The first edition of this book was praised by accountants to small
businesses.
PEOPLE WHO BOUGHT THIS BOOK ALSO BOUGHT
Malcolm James,
Malcolm James is a Senior Lecturer in Accounting and Taxation at the University of Wales Institute, Cardiff and has lectured widely on the subject of taxation on both professional and undergraduate courses. He has also done a number of lectures for the Chartered Institute of Taxation and has written a number of articles for their journal "Taxation Adviser". He also contributes regularly to a number of CCH's and Butterworth Tolley's tax publications. Before becoming a lecturer he worked for several large firms of accountants and also in industry.
Spiramus Press
We are a UK-based publisher, with an emphasis on tax titles for lawyers, accountants and tax managers. Our books cover both UK and international tax.
