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Business Law and Practice provides a detailed guide to the forms of business most commonly encountered in practice, examining how they must be run in accordance with the statutory and common law applicable to them. It explains these businesses’ relationships with outsiders and gives an overview of their possible tax liabilities. As such, the book provides a comprehensive and practical introduction to advising businesses, whatever their type.
The book reflects the law in force as at 1 March 2017 (taxation at 1 May 2017). Recent case law and legislative changes are covered, including changes under the Small Business, Enterprise and Employment Act 2015 (SBEEA 2015). Where relevant, proposed future changes in the law are also identified, including further changes arising under the SBEEA 2015.