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Vol 22 No 1 Jan/Feb 2017

Book of the Month

Cover of Fiduciary Obligations: 40th Anniversary Republication with Additional Essays

Fiduciary Obligations: 40th Anniversary Republication with Additional Essays

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This book is now Out of Print.
A new edition has been published, the details can be seen here:
The Taxation of Small Businesses 2015-16 isbn 9781910151075

The Taxation of Small Businesses 2014-15

ISBN13: 9781907444838
New Edition ISBN: 9781910151075
Previous Edition ISBN: 9781907444739
Published: August 2014
Publisher: Spiramus Press Ltd
Country of Publication: UK
Format: Paperback
Price: Out of print

This 7th edition for 2014-15, 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.

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

Major topics covered by the book include: taxation of business profits, taxation of employment, Corporation Tax, NIC, Capital Gains Tax, Inheritance Tax, Pensions, and Entrepreneurs’ Relief. The seventh edition incorporates changes as a result of the Finance Act 2014.

About the author
List of abbreviations
Tables of authorities

Chapter 1. Income Tax Computation
Chapter 2. Taxation of Trading Income
Chapter 3. Capital Allowances on Plant and Machinery
Chapter 4. Other Allowances
Chapter 5. Basis Periods
Chapter 6. Trading Losses
Chapter 7. Property Income
Chapter 8. Employment and Self-employment
Chapter 9. Employment Income
Chapter 10. Benefits in Kind
Chapter 11. National Insurance Contributions
Chapter 12. Pensions
Chapter 13. Capital Gains Tax
Chapter 14. Corporation Tax
Chapter 15. Incorporation, Disincorporation and Choice of Business Medium
Chapter 16. Special Classes of Taxpayers
Chapter 17. Partnerships