Taxation of Small Businesses 2022/2023
Jul 2022 · Spiramus Press Ltd
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The Taxation of Small Businesses 2022-23 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 fourteenth edition has been updated to incorporate changes as a result of the Finance Act 2022.
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Malcolm James is the Head of Department of the Accounting, Economics and Finance Department at Cardiff Metropolitan University and has lectured widely on the subject of taxation on both professional and undergraduate courses. He has also lectured for the Chartered Institute of Taxation and written a number of articles for their journal Tax Adviser and is the Chief Examiner for taxation by the Institute of Financial Services. Before becoming a lecturer he worked for several large firms of accountants and also in industry.
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