Setting up in business? ATT launches a new guide for business owners

The ATT is pleased to launch a new briefing note covering the key tax obligations for small business owners. It also provides a handy refresher for those who have been trading for some time.

The guide starts by looking at the possible structures for a new business (sole trader, partnership and limited company), before going on to look at tax issues such as:

  • taking money out of the business;
  • registering for tax;
  • choice of year end;
  • filing dates;

and provides links to further guidance where appropriate.

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