This highly practical session will cover taxation of small businesses and their owners, and current hot topics for the smaller practice. The session will include a wide range of topics, including: Corporation tax for small companies, including tax planning ideas, Research and development tax relief, Tax efficient extraction of profits for the owner manager, Director loan accounts – topical issues and how best to manage this area, Current developments on employment taxes and benefits in kind, Autumn Budget 2024 – a roundup of the changes, Tax planning for the smaller business – incorporation and other ideas