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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.