Pocket Guide to Business Taxes

Intended as an A-Z guide to the rules, allowances and problems of business taxation, this book covers two codes under the rules of Schedule D. Firstly it looks at individuals and partnerships that are directly assessed in the same way as employees, and secondly companies where taxes on profits are at different rates and based on different periods. The book aims to provide clear explanations of the key terms so that they can be readily understood both by professionals and others interested in business taxation.