FINANCE & ACCOUNTING
Methodological issues in accounting research
Second edition
What is my theory? How do I choose a theory? Why and how should I employ a particular method for collecting the empirical data? This book helps address these questions. The principal aims of this second edition are (1) to update the chapters previously published in 2006 and (2) to introduce new chapters documenting recent developments in accounting research.
- AvailablePaperbackGBP 34.95 Add to basket
- AvailablePDFGBP 20.00 Add to basket
Employment Related Securities and Unlisted Companies
Fourth Edition
Employment-Related Securities and Unlisted Companies is written with mainly private or unlisted companies in mind and explains in depth how the employment related securities (‘ERS’) rules in ITEPA 2003, Part 7 apply to employee share acquisitions generally, including:
- Securities as earnings
- Restricted or convertible securities
- Securities acquired for less than market value
- Securities disposed of for more than their market value
- Post-acquisition benefits connected with securities
- Securities acquired under options
The book also explores employee share acquisitions through various means, the relevant capital gains tax rules and corporation tax relief for employee share acquisitions. Basic share valuation methodology is discussed and though PAYE and NICs do not apply generally to unlisted company shares/securities, they may apply where a market exists for the securities or on the occurrence of events related to ERS. Lastly, the compliance requirements with regard to online registration of schemes, annual returns, penalties etc, are also featured.
- AvailablePaperbackGBP 70.00 Add to basket
- AvailablePDF
GBP 70.00GBP 35.00 Add to basket
Taxation of Small Businesses 2023/2024
The Taxation of Small Businesses 2023-24 is a practical guide to all aspects of direct taxation of small businesses in one volume. It is ideal for sole practitioners and small partnerships, but will be a handy reference guide for all tax advisers. The book aims to give a clear explanation of the relevant legislation and practical advice on ways of minimising clients’ tax liabilities and warning against common pitfalls.
The sixteenth edition has been updated to incorporate changes as a result of the Finance Act 2023.
- AvailablePaperbackGBP 60.00 Add to basket
- AvailablePDF
GBP 60.00GBP 30.00 Add to basket