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Internet Business: Commerce and Tax 2nd ed is a practical guide to the taxation of internet business activities, and is the first point of reference for all those involved with advising such businesses. It provides an up-to-date overview of the main tax issues, and takes into account recent changes in UK legislation and case-law.
This book is the second edition of the well received e-commerce: law, business and tax planning. In the ten years which have passed since the first edition was published and the dotcom bubble burst, tax has been a constant issue for all internet based businesses and transactions.
This book examines the direct tax and VAT issues and provides a much-needed overview of the main tax issues that are involved in carrying on internet business.