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caroline.philpott@lexisnexis.co.ukB1356 Business tax update
Tolley CPD
Business tax update
Dean Wootten
Seminar
This Seminar is 22 minutes long. This time will be automatically added to your CPD tracker.
Chapters in this video
- 1) Basis period reform and the averaging rules - ATT technical article
- 2) Example 1 - 2023/24 - the transition year
- 3) Example 1 - 2024/25
- 4) Example 2 - averaging with a loss in the transition part
- 5) Example 2 - 2023/24 - the transition year
- 6) Example 2 - 2024/25
- 7) Transfer of a business and goodwill
- 8) HMRC's view
- 9) The Tribunal's decision
- 10) Profit dispute out of time
- 11) First Tier Tribunal findings
- 12) R&C Brief 1: Option to tax notification process
- 13) Confirmation of existing options to tax
- 14) Confirmation of existing options to tax
- 15) The debate
- 16) Council provided off-street parking
- 17) The history
- 18) Upper Tribunal's decision
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