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Focusing on direct taxation for small businesses, this practical guide is tailored for sole practitioners and small partnerships while serving as a valuable reference for all tax advisers. It provides clear explanations of relevant legislation, practical strategies for minimizing tax liabilities, and cautions against common pitfalls. The updated thirteenth edition reflects changes from the Finance Act 2020, including COVID-19 measures, and covers essential topics such as Corporation Tax, National Insurance, and Capital Gains Tax, aiding business owners in navigating their tax obligations.
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The Taxation of Small Businesses: 2020/2021, Malcolm James
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- Année de publication
- 2020
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