Tolley's tax planning for new businesses: : A practical guide to the tax planning opportunities and pitfalls of starting a new business
著者
書誌事項
Tolley's tax planning for new businesses: : A practical guide to the tax planning opportunities and pitfalls of starting a new business
Tolley, 1993
[4th ed]
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注記
Includes index
内容説明・目次
内容説明
This practical guide to the tax opportunities and pitfalls of starting a new business covers every relevant subject including income, corporation, capital gains, inheritance, and Value Added Tax, national insurance, stamp duties and choice of trading vehicle. It includes numerous worked examples.
目次
- What constitutes a trade, profession or vocation?
- incorporation - advantages and disadvantages
- expense of starting a business
- choice of accounting date
- the taxpayer's alternative
- capital allowances
- trading losses
- partnerships
- capital gains tax
- inheritance tax
- Value Added Tax
- stamp duty
- National Insurance contributions.
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