Blackburn, Robert A., Hart, Mark, Smallbone, David, Kitching, John, Eadson, William and Bannon, Kristy (2005) Analysis of the impact of the tax system on the cash flow of small businesses: a report for HM Revenue and Customs (HMRC). (Other) Kingston upon Thames, U.K. : Kingston Business School, Kingston University. 171 p. ISBN 1872058833
Official URL: http://www.hmrc.gov.uk/research/cashflow-smallbusi...
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