The Taxation of Small Businesses 2020-21 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 thirteenth edition has been updated to incorporate changes as a result of the Finance Act 2020. It includes the emergency COVID-19 pandemic measures.
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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