In recent years, the UK tax advantages of incorporating a small business have diminished. Business owners need to think carefully before deciding whether or not to incorporate and deal with the additional compliance. This book is a practical guide to all aspects of direct taxation of small businesses in the UK. It is ideal for sole practitioners and small partnerships and will also be a handy reference guide for tax advisers. Major topics covered by the book include taxation of business profits, taxation of employment, corporation tax, capital gains tax, inheritance tax, and pensions....

This comprehensive book is a practical guide to all aspects of direct taxation of small businesses in the UK. It is particularly useful for sole practitioners and small partnerships. It gives a clear explanation of the relevant UK legislation, offers practical advice on ways of minimizing clients' tax liabilities, and warns against common pitfalls. The second edition has been updated to incorporate changes as a result of the UK's Corporation Taxes Act 2009 and Finance Act 2009. The tax advantages of incorporating a small business need careful consideration, and business owners need to decide...

This book constitutes the thoroughly refereed post-proceedings of the 16th International Workshop on Security Protocols, SP 2008, held in Cambridge, UK, in April 2008. The 17 revised full papers presented together with edited transcriptions of some of the discussions following the presentations have gone through multiple rounds of reviewing, revision, and selection. The theme of this workshop was "Remodelling the Attacker" with the intention to tell the students at the start of a security course that it is very important to model the attacker, but like most advice to the young, this is an...

This book constitutes the thoroughly refereed post-workshop proceedings of the 20th International Workshop on Security Protocols, held in Cambridge, UK, in April 2012. Following the tradition of this workshop series, each paper war revised by the authors to incorporate ideas from the workshop, and is followed in these proceedings by an edited transcription of the presentation and ensuing discussion. The volume contains 14 papers with their transcriptions as well as an introduction, i.e. 29 contributions in total. The theme of the workshop was "Bringing protocols to life."

Incorporating changes as a result of the UK's Finance Act, 2014, this seventh edition is a practical guide to all aspects of direct taxation of small businesses in the UK. The book will be an ideal handy reference guide for sole practitioners, small partnerships, and tax advisers, providing a clear explanation of relevant UK legislation and practical advice on ways of minimizing clients' tax liabilities and warning against common pitfalls. The tax advantages of incorporating a small business need weighing up carefully, and business owners need to decide whether or not the advantages outweigh...

This book constitutes the thoroughly refereed post-workshop proceedings of the 18th International Workshop on Security Protocols, held in Cambridge, UK, in March 2010. After an introduction the volume presents 16 revised papers and one abstract, each followed by a revised transcript of the discussion ensuing the presentation at the event. The theme of this year's workshop was "Virtually Perfect Security."

After several days of desperate searching by the birds, rabbits, and termites, Queen Amy and her lost comrades had finally been found, but there was no time to waste celebrating their recovery. The black queen had set an ambush along the fence line, and there were fears that Austin, Queen Ivy, and the freedom fighters might have traveled toward the field on their way back to Isoptera in an attempt to get Forest Green's army back under the control of their queen.

After several days of desperate searching by the birds, rabbits, and termites, Queen Amy and her lost comrades had finally been found, but there was no time to waste celebrating their recovery. The black queen had set an ambush along the fence line, and there were fears that Austin, Queen Ivy, and the freedom fighters might have traveled toward the field on their way back to Isoptera in an attempt to get Forest Green's army back under the control of their queen.