The Stoy Hayward Business Tax Guide 1991-92

Written specifically for those in business, this up-to-date tax guide provides detailed information on all forms of business taxation from VAT to inheritance tax. This new edition has been fully revised to include changes made in the 1991 Finance Act. The tax system is explained in a straightforward manner and examples help to clarify the more complex issues. Apart from dealing with day-to-day taxation, it also describes the tax implications for the business owner of pensions and retirement; selling or franchising the business; making gifts and employing the family.