The Taxation of Small Businesses 2023-24

Taxation

The Taxation of Small Businesses 2023-24

By Malcolm James
Spiramus Press Ltd July 2023

Specifications

ISBN-13
9781910151129
Publisher
Spiramus Press Ltd
Publication
July 2023
Format
Paperback
Jurisdiction
U.K. ? Countri(es) for reference only
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Details

The Taxation of Small Businesses 2023-24 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.

The sixteenth edition has been updated to incorporate changes as a result of the Finance Act 2023.

Table of Contents

List of abbreviations
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: National Insurance Contributions and Employees
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
Index
Price on request
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  • International shipping to 35+ countries
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