Commentary

V6.103 Businesses, complexity and tax

Part V6 Business by business

V6.103 Businesses, complexity and tax

V6.103 Businesses, complexity and tax

The complexity of some businesses coupled with rapid changes in taxation can make coping with a business's tax obligations fraught with difficulty. This is particularly so in VAT because it is a self-assessed tax and yet it is not the simple tax that the tax authorities sought to introduce.

This volume is aimed at helping businesses understand the special issues that may apply to them. The authors have also tried to address the two particular developments that have been increasingly a feature of many businesses over the last few years, namely outsourcing and e-business.

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