Skip to Content
The Finance Book
book

The Finance Book

by Stuart Warner, Si Hussain
April 2017
Beginner
360 pages
7h 19m
English
FT Publishing International
Content preview from The Finance Book

8 Business tax

‘…in this world nothing can be said to be certain, except death and taxes.’

Benjamin Franklin, polymath and one of the USA’s founding fathers

In a nutshell

The main activities which give rise to a business tax charge are:

  • Profits on sales of goods or services and returns from investments
  • Capital gains from the disposal of assets and investments.

A business is also responsible for administering and collecting certain taxes relating to sales and employment. The latter also carries an additional tax charge. Examples are included later in this chapter.

In the UK, HMRC (Her Majesty’s Revenue and Customs) is the appointed tax authority and enforcement agency to which taxes must be paid.

Need to know

This chapter provides a high-level ...

Become an O’Reilly member and get unlimited access to this title plus top books and audiobooks from O’Reilly and nearly 200 top publishers, thousands of courses curated by job role, 150+ live events each month,
and much more.

Read now

Unlock full access

More than 5,000 organizations count on O’Reilly

AirBnbBlueOriginElectronic ArtsHomeDepotNasdaqRakutenTata Consultancy Services

QuotationMarkO’Reilly covers everything we've got, with content to help us build a world-class technology community, upgrade the capabilities and competencies of our teams, and improve overall team performance as well as their engagement.
Julian F.
Head of Cybersecurity
QuotationMarkI wanted to learn C and C++, but it didn't click for me until I picked up an O'Reilly book. When I went on the O’Reilly platform, I was astonished to find all the books there, plus live events and sandboxes so you could play around with the technology.
Addison B.
Field Engineer
QuotationMarkI’ve been on the O’Reilly platform for more than eight years. I use a couple of learning platforms, but I'm on O'Reilly more than anybody else. When you're there, you start learning. I'm never disappointed.
Amir M.
Data Platform Tech Lead
QuotationMarkI'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.
Mark W.
Embedded Software Engineer

You might also like

The Finance Book, 2nd Edition

The Finance Book, 2nd Edition

Stuart Warner, Si Hussain
Corporate Finance, 5th Edition

Corporate Finance, 5th Edition

Pierre Vernimmen, Pascal Quiry, Maurizio Dallocchio, Yann Le Fur, Antonio Salvi
Corporate Finance, 4th Edition

Corporate Finance, 4th Edition

Pierre Vernimmen, Pascal Quiry, Maurizio Dallocchio, Yann Le Fur, Antonio Salvi

Publisher Resources

ISBN: 9781292123653