Abstract
Often the biggest worry for the small businessman is taxation. Not only must he account for the tax he owes on his own earnings, but he must also act as unpaid collector of taxes from his employees and customers. The sheer complexity of the tax system and the volume of forms that regularly need to be filled in can make him wonder whether he will have any time left for the real business problems he faces.
This chapter incorporates the provisions of the Finance Act 1982. The 1983 Budget proposals are given on pages 366–8.
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Select Bibliography
Croner’s Reference Book for the Self Employed and Small Business (annual), Croner Publications.
Taxation and the Smaller Business — A Guide for Entrepreneurs and Investors, COSIRA, 1982.
Coopers & Lybrand, Tax Saving for the Family Business, Harrap, 1982. A. S. Silke and W. I. Sinclair, The Hambro Tax Guide (annual), Macdonald.
Employer’s Guide to PAYE (annual), Board of Inland Revenue.
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© 1983 Jim Dewhurst and Paul Burns
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Dewhurst, J., Burns, P. (1983). Taxation and Allowances. In: Small Business. Warwick Small Business Series. Palgrave, London. https://doi.org/10.1007/978-1-349-17171-2_6
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DOI: https://doi.org/10.1007/978-1-349-17171-2_6
Publisher Name: Palgrave, London
Print ISBN: 978-0-333-34502-3
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