Malcolm James Books

Focusing on direct taxation, this practical guide serves as a comprehensive resource for sole practitioners and small partnerships, as well as tax advisers. It clarifies relevant legislation while offering strategies to minimize tax liabilities and highlights common pitfalls to avoid. The updated fourteenth edition reflects changes from the Finance Act 2021 and incorporates amendments related to emergency COVID-19 pandemic measures, ensuring readers have the most current information at their fingertips.

Focusing on direct taxation for small businesses, this practical guide is tailored for sole practitioners and small partnerships while serving as a valuable reference for all tax advisers. It provides clear explanations of relevant legislation, practical strategies for minimizing tax liabilities, and cautions against common pitfalls. The updated thirteenth edition reflects changes from the Finance Act 2020, including COVID-19 measures, and covers essential topics such as Corporation Tax, National Insurance, and Capital Gains Tax, aiding business owners in navigating their tax obligations.