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- Part I Partnerships
- Part II Companies
- Part III Taxation
- 17. Income tax: sole traders and partnerships
- 18. The corporation tax system
- 19. Taxation of directors’ fees and employees’ salaries
- 20. Taxation of distributions and debenture interest
- 21. Capital allowances
- 22. Capital gains tax and inheritance tax on business assets
- 23. Tax consequences of leaving and joining a partnership
- 24. Value Added Tax
- Part IV Insolvency
- Part V Additional topics