Description
This 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, 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 and warning against common pitfalls.
The fourth edition has been updated to incorporate changes as a result of the Finance Act 2011. This includes new legislation on “disguised remuneration” and furnished holiday lettings.
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, NIC, Capital Gains Tax, Inheritance Tax, Pensions, and Entrepreneurs’ Relief.
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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.
