Taxation of small businesses /
James, Malcolm(Malcolm D.)
London : Spiramus Press,
2010.
Includes index.
Income tax computation -- Taxation of trading income -- Industrial buildings allowance and other allowances -- Basis periods -- Trading losses -- Property income -- Employment and self-employment -- Employment income -- Benefits in kind -- National insurance contributions -- Pensions -- Capital gains tax -- Corporation tax -- Incorporation, disincorporation and choice business medium -- Special classes of taxpayers -- Patnerships.
Small business
Business enterprises
Income tax