The Taxation of Small Businesses
eBook - PDF

The Taxation of Small Businesses

2022-2023

  1. 489 pages
  2. English
  3. PDF
  4. Available on iOS & Android
eBook - PDF

The Taxation of Small Businesses

2022-2023

About this book

The Taxation of Small Businesses 2022-23 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 fifteenth edition has been updated to incorporate changes as a result of the Finance Act 2022. 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

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Yes, you can access The Taxation of Small Businesses by Malcolm James in PDF and/or ePUB format, as well as other popular books in Derecho & Derecho fiscal. We have over one million books available in our catalogue for you to explore.

Information

Year
2022
eBook ISBN
9781913507329
Edition
0
Topic
Derecho

Table of contents

  1. About the author
  2. Contents
  3. List of abbreviations
  4. Tables of authorities
  5. Chapter 1. Income Tax Computation
  6. Chapter 2. Taxation of Trading Income
  7. Chapter 3. Capital Allowances on Plant and Machinery
  8. Number
  9. Chapter 4. Other Allowances
  10. Chapter 5. Basis Periods
  11. Chapter 6. Trading Losses
  12. Chapter 7. Property Income
  13. Chapter 8. Employment and Self-employment
  14. Chapter 9. Employment Income
  15. Chapter 10. Benefits in Kind
  16. Chapter 11. National Insurance Contributions
  17. Chapter 12. Pensions
  18. Chapter 13. Capital Gains Tax and Chargeable Gains
  19. Chapter 14. Corporation Tax
  20. Chapter 15. Incorporation, Disincorporation and Choice of Business Medium
  21. Chapter 16. Special Classes of Taxpayers
  22. Chapter 17. Partnerships