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Transactions: Structures for Small Business has been written for anyone involved in offering advice to small businesses. There is an explanation of the system for self-assessment of self-employed individuals, introduced with effect from 1995-96, as well as coverage of the new Pay and File System which applies in relation to accounting periods ending on or after 1st October 1993. Features of this work include: * written and presented in a way that reflects how work is done - not academic or narrative * full of examples, checklists, case studies and planning hints drawn from real life transactions * practical format that makes it easy and accessible to use.