Abstract
Taxation may not be the first topic which comes to mind when scientists decide to take the plunge and launch their own business from the base of their scientific knowledge. Indeed, there are always more pressing problems to be considered in forming any business — I have experience of helping the founders of biotechnology businesses prepare business plans and cash forecasts to raise money which gives me an insight into the multiplicity of issues to be addressed, many more important than taxation. However, taxation issues are ignored at great risk.
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