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Taxation of Unincorporated Businessesa practical and comprehensive guide for UK tax advisersAuthor: Malcolm James (Senior Lecturer in Accounting and Taxation, University of Wales Institute, Cardiff)Publication date: November 2005 Price £75.00 ISBN: 1-904905-03-X Format: Paperback, royal octavo, 492pp This book is a practical guide to all aspects of the taxation of unincorporated businesses in one volume. It is intended for advisors to small businesses and specifically for those advising sole traders, sole practitioners or partnerships. Before the introduction of the 19% tax rate for non-corporate distributions, small businesses were usually advised to trade through the medium of a limited company. The advantages of doing so are now less clear cut and both advantages and disadvantages are addressed in this book as well as the benefits of the limited liability partnership as a business medium. This book aims to address the needs of businesses which do not wish to incorporate. The aims of the book are to
give a clear explanation of the relevant legislation, practical advice on ways
of minimising clients’ tax liabilities and to warn against common pitfalls. ContentsChapter 1: Incorporation, Disincorporation and Choice of Business Medium. Chapter 2: Taxation of Trading Income Chapter 3: Capital Allowances on Plant and Machinery Chapter 4: Industrial Buildings Allowance and Other Allowances Chapter 9: Special Classes of Taxpayers Chapter 10: Inheritance Tax – Business Reliefs Chapter 11: Income Tax Computation Chapter 12: Pensions and Retirement Benefit Schemes Chapter 15: Value Added Tax – Special Schemes Chapter 16: VAT Administration, Appeals, Interest, Penalties and Surcharges Chapter 19: National Insurance Contributions and Employment Chapter 20: Employment and Self-employment Chapter 21: National Insurance and the Self-employed Chapter 22: Stamp Duty Land Tax About the author Malcolm James (MDJames@uwic.ac.uk) is a Senior Lecturer in Accounting and Taxation at the University of Wales Institute, Cardiff and has lectured widely on the subject of taxation on both professional and undergraduate courses. He has also done a number of lectures for the Chartered Institute of Taxation and has written a number of articles for their journal Tax Adviser. He also contributes regularly to a number of CCH’s and LexisNexis tax publications. Before becoming a lecturer he worked for several large firms of accountants and also in industry. If you have suggestions for improvements in future editions of this publication please contact us via the publishers or e-mail us on TOUB@spiramus.com.
ISBN: 1-904905-03-X Format: Paperback, royal octavo, 492pp Price: £75.00 Publication date: November 2005 |
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