Internet Business: Commerce and Tax

Internet Business: Commerce and Tax is a practical guide to the taxation of internet business activities in the UK, and it is the first point of reference for all those involved with advising such businesses. It provides an up-to-date overview of the main tax issues, and takes into account recent changes in UK legislation and case-law. Previously titled as E-Commerce: Law, Business and Tax Planning, the book is now available in its second edition. In the 10 years that have passed since the first edition was published and the dotcom bubble burst, tax has been a constant issue for all internet-based businesses and transactions. The book examines the UK's direct tax and VAT issues and provides a much-needed overview of the main tax issues that are involved in carrying on internet business.