Taxation of Small Businesses: 2022/2023
English
By (author): Malcolm James
The fifteenth edition has been updated to incorporate changes as a result of the Finance Act 2022. The tax advantages of incorporating a small business need weighing up carefully, and business owners need to decide whether or not the advantages outweigh the additional burden of compliance.
Major topics covered by the book include: taxation of business profits; taxation of employment; corporation tax; national insurance; capital gains tax; inheritance tax; and pensions.
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