Taxation of Small Businesses

The Taxation of Small Businesses 2024-25 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 17th edition has been updated to incorporate changes as a result of the Finance (No. 2) Act 2024.