The Taxation of Small Businesses 2021/2022: 2021-2022

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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.