Taxation of small businesses
By: Malcolm James
Edition: 4th ed.
Publisher: Spiramus Press
Published: 2011
Place of publication: London
Language: eng
Number of pages: 450
ISBN-13: 9781907444395
Subjects: Income tax; Taxation; Law and legislation; Business enterprises; Small business
Notes: Includes index.
Table of contents: title: Income tax computation; title: Taxation of trading income; title: Industrial buildings allowance and other allowances; title: Basis periods; title: Trading losses; title: Property income; title: Employment and self-employment; title: Employment income; title: Benefits in kind; title: National insurance contributions; title: Pensions; title: Capital gains tax; title: Corporation tax; title: Incorporation, disincorporation and choice business medium; title: Special classes of taxpayers; title: Patnerships.