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A practical and comprehensive guide for all practitioners who manage or advice a professional practice which covers not only the tax aspects, but also the legal, financial and regulatory issues of all relevant legal structures.
The up-to-date and highly specialist coverage includes information on the 2006 budget, the new pensions rules coming into force in April 2006, the impact of the new transfer pricing rules and international tax arrangements, plus the implications of the changes in relation to revenue recognition (FRS 5). It also includes brand-new chapters on information technology and retirement planning.