Vat's the matter —seen a ghost?
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FROM the Factories Act to VAT, from industrial training levies to accounts: all are covered in Groner's Reference Book for Self-Employed and Smaller Business (£22.10).
The dela red object of the book is to "interpret the language of the statutes and regulations in clear and concise terms." Its major sections deal with company law, taxation, VAT and national insurance. In addition, it summarises 20 Acts of Parliament that are relevant to small businesses and the selfemployed.
The range of detail covered is impressive; from the contents of the first-aid box (Offices and Shops Act) to the workings of an Industrial Tribunal. And did you know that a fairground ghost train is not regarded as passenger transport and so is liable for VAT at the standard rate?
It is a reference book rather than everyday reading,'but it w prove invaluable when you do need to find out where you star in relation to tax rules, compan law, etc.
It is in Croner's usual looseleaf binder style which allows new legislation to be added when necessary. It is already ul to date, including for instance the changes that occurred as a result of this year's budget.
Its £22.10 price includes thesr monthly amendments for one year; after that the amendment are available at a cost of £15.80 year.