Publisher's Synopsis
This is a guide written for the self-employed. It describes in simple, easy-to-follow steps how to keep your tax to a minimum and how to stay out of trouble with the tax man.;Written by two tax specialists from Touche Ross, the book incorporates all changes from the 1988 Budget and Finance Act. Every important tax aspect of self-employment and running a small business is covered including setting up business, salaries versus profits, National Insurance, VAT registration and payment, tax records, capital expenditure, employees, raising finance, pension plans.