학술논문

Tax planning in a recession
Document Type
Journal Article
Source
Accountancy Irl. 2008, 40(6), 73-75
Subject
Cash flows
Ireland
Recession
Small businesses
Succession
Tax
Language
English
ISSN
0001-4699
Abstract
Considers how Irish small businesses can take advantage of tax planning in the recession to improve their cash flow and families can benefit from succession planning while asset values are low. Looks at preliminary tax payments and trading loss relief for companies and sole traders, VAT planning, and capital taxes on disposals.