The Taxation of Small Business

Author: Malcolm James. Publisher: Spiramus; paperback 516 pages price £79.95

The taxation of small business is not by any means a small subject even when as this book does it restricts itself to direct taxes.

The taxation of small business is intended of course not for the owners of small businesses themselves but for their advisers the hard pressed sole practitioners or small partnerships who represent most small businesses.

There are many out there whose main concern is the taxation of small business and many of them from experience cannot afford an extensive tax library and may not have the expertise to use the free online resources which are increasingly more available.

The major problem for an author here is the changing nature of tax law. Furthermore with some of the changes coming through the courts or even through...