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Vol 22 No 3 March/April 2017

Book of the Month

Cover of Company Directors: Duties, Liabilities and Remedies

Company Directors: Duties, Liabilities and Remedies

Edited by: Simon Mortimore
Price: £225.00

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Taxation of Unincorporated Businesses

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ISBN13: 9781904905035
ISBN: 190490503X
Published: November 2005
Publisher: Spiramus Press Ltd
Country of Publication: UK
Format: Paperback
Price: £75.00

Low stock.

This book is a practical guide to all aspects of the taxation of unincorporated businesses in one volume. It is intended for advisors to small businesses and specifically for those advising sole traders, sole practitioners or partnerships.

Before the introduction of the 19% tax rate for non-corporate distributions, small businesses were usually advised to trade through the medium of a limited company. The advantages of doing so are now less clear cut and both advantages and disadvantages are addressed in this book as well as the benefits of the limited liability partnership as a business medium. This book aims to address the needs of businesses which do not wish to incorporate.

The aims of the book are to give a clear explanation of the relevant legislation, practical advice on ways of minimising clients’ tax liabilities and to warn against common pitfalls.

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Company Law, Taxation
Tax Rates and Allowances
Chapter 1: Incorporation, Disincorporation and Choice of Business Medium.
Chapter 2: Taxation of Trading Income
Chapter 3: Capital Allowances on Plant and Machinery
Chapter 4: Industrial Buildings Allowance and Other Allowances
Chapter 5: Basis Periods
Chapter 6: Trading Losses
Chapter 7: Property Income
Chapter 8: Partnerships
Chapter 9: Special Classes of Taxpayers
Chapter 10: Inheritance Tax – Business Reliefs
Chapter 11: Income Tax Computation
Chapter 12: Pensions and Retirement Benefit Schemes
Chapter 13: Capital Gains Tax
Chapter 14: Value Added Tax
Chapter 15: Value Added Tax – Special Schemes
Chapter 16: VAT Administration, Appeals, Interest, Penalties and Surcharges
Chapter 17: Employment Income
Chapter 18: Benefits in Kind
Chapter 19: National Insurance Contributions and Employment
Chapter 20: Employment and Self-employment
Chapter 21: National Insurance and the Self-employed
Chapter 22: Stamp Duty Land Tax