The Taxation of Small Businesses (3 Revised edition)

In recent years, the tax advantages of incorporating a small business have diminished.

Business owners need to think carefully before deciding whether or not to incorporate and deal with the additional compliance.

This book 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.

Major topics covered by the book include: Taxation of business profits, taxation of employment, Corporation Tax, NIC, Capital Gains Tax, Inheritance Tax and Pensions The aims of the book are to give a clear explanation of the relevant legislation and practical advice on ways of minimising clients tax liabilities and warning against common pitfalls.