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Latest Business Income Tax Lectures

Tolley Tax Tutor November 2024

Tolley Tax Tutor FA 2024 and F(No 2)A 2024 Business Tax Lectures Lectures

2a01 Introduction to Business Entities
2a02 Trading Income and Badges of Trade
2a03 Cash Basis
2a04 Cash Basis Common Expenses
2a05 Cash Basis Further Expenses
2a06a Capital Allowances for Cars - General Principles - Part A
2a06b Capital Allowances for Cars - General Principles - Part B
2a07 Capital Allowances for Cars - Further Points
2a08 Basics of Accounting
2a09 Accruals Basis
2a10a Accruals Basis Further Rules - Part A
2a10b Accruals Basis Further Rules - Part B
2a11 Stock Adjustments
2a12 Capital Allowances for Plant and Machinery
2a13a Capital Allowances Computations - Part A
2a13b Capital Allowances Computations - Part B
2a14a Capital Allowances Further Computations - Part A
2a14b Capital Allowances Further Computations - Part B
2a14c Capital Allowances Further Computations - Part C
2a15 Structures and Buildings Allowances
2a16a Change of Basis for Calculating Profits - Part A
2a16b Change of Basis for Calculating Profits - Part B
2a17 Tax Year Basis
2a18 Farmers
2a19a Losses Continuous Trades - Part A
2a19b Losses Continuous Trades - Part B
2a20a Losses Opening and Closing Years - Part A
2a20b Losses Opening and Closing Years - Part B
2a21a Introduction to Partnerships - Part A
2a21b Introduction to Partnerships - Part B
2a22 Partnership Changes
2a23 Partnership Admissions and Retirements
2a24a Partnership Losses - Part A
2a24b Partnership Losses - Part B
2a24c Partnership Losses - Part C
2a25a Limited Liability Partnerships - Part A
2a25b Limited Liability Partnerships - Part B
2a26a Mixed Partnerships - Part A
2a26b Mixed Partnerships - Part B
2a27a Classes 4 National Insurance - Part A
2a27b Classes 4 National Insurance - Part B
2a28a Income Tax Treatment on Incorporation - Part A
2a28b Income Tax Treatment on Incorporation - Part B
2a29a Capital Gains Treatment on Incorporation - Part A
2a29b Capital Gains Treatment on Incorporation - Part B
2a29c Capital Gains Treatment on Incorporation - Part C
2a30a Other Implications of Incorporation - Part A
2a30b Other Implications of Incorporation - Part B
2a31a Construction Industry Deduction Scheme - Part A
2a31b Construction Industry Deduction Scheme - Part B

Tolley Tax Tutor FA 2024 and F(No 2)A 2024 Business Tax Lectures Lectures

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November 2024

The tax tables show taxable rates for this Lecture.

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Latest Business Income Tax Lectures

Tolley Tax Tutor September 2023

Tolley Tax Tutor FA 2023 and F(No 2)A 2023 Business Tax Lectures

2a01 Trading Income and the Badges of Trade
2a02-a Adjustment of Profit General Principles - Part A
2a02-b Adjustment of Profit General Principles - Part B
2a03-a Common Adjustments - Part A
2a03-b Common Adjustments - Part B
2a04 Stock Adjustments
2a05 Tax Year Basis
2a06 The Current Year Basis and Closing Year Rules
2a07 Transition to the tax year basis
2a08 Farmers
2a09 Capital Allowances Definition
2a10-a Capital Allowances Basic Computations - Part A
2a10-b Capital Allowances Basic Computations - Part B
2a11 Capital Allowances First Year Allowances and the Annual Investment Allowance
2a12-a Capital Allowances Further Computations - Part A
2a12-b Capital Allowances Further Computations - Part B
2a12-c Capital Allowances Further Computations - Part C
2a13-a Capital Allowances Cars Other Assets - Part A
2a13-b Capital Allowances Cars Other Assets - Part B
2a13-c Capital Allowances Cars Other Assets - Part C
2a14 Structures and Buildings Allowance
2a15-a Losses Continuous Trades - Part A
2a15-b Losses Continuous Trades - Part B
2a16 Losses Opening and Closing Year Rules
2a17-a Introduction to Partnerships - Part A
2a17-b Introduction to Partnerships - Part B
2a18 Partnership Changes
2a19-a Partnership Admissions and Retirements - Part A
2a19-b Partnership Admissions and Retirements - Part B
2a20-a Partnership Losses - Part A
2a20-b Partnership Losses - Part B
2a20-c Partnership Losses - Part C
2a21-a Limited Liability Partnerships - Part A
2a21-b Limited Liability Partnerships - Part B
2a22-a Mixed Partnerships - Part A
2a22-b Mixed Partnerships - Part B
2a23-a Classes 2 and 4 National Insurance - Part A
2a23-b Classes 2 and 4 National Insurance - Part B
2a23-c Classes 2 and 4 National Insurance - Part C
2a24-a Simplification Measures - Part A
2a24-b Simplification Measures - Part B
2a24-c Simplification Measures - Part C
2a25-a Incorporation - Part A
2a25-b Incorporation - Part B
2a25-c Incorporation - Part C
2a25-d Incorporation - Part D
2a26-a Construction Industry Deduction Scheme - Part A
2a26-b Construction Industry Deduction Scheme - Part B

Tolley Tax Tutor FA 2023 and F(No 2)A 2023 Business Tax Lectures

Download Lecture Tax Tables PDF

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September 2023

The tax tables show taxable rates for this Lecture.

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Latest Business Income Tax Lectures

Tolley Tax Tutor November 2022

Tolley Tax Tutor FA 2022 Business Tax Lectures

2a01 Trading Income and the Badges of Trade
2a02-a Adjustment of Profit General Principles - Part A
2a02-b Adjustment of Profit General Principles - Part B
2a03-a Common Adjustments - Part A
2a03-b Common Adjustments - Part B
2a04 Stock Adjustments
2a05 CYB and Opening Year Rules
2a06-a Overlap Relief and Closing Year Rules - Part A
2a06-b Overlap Relief and Closing Year Rules - Part B
2a07 Change of Accounting Date
2a08 Farmers
2a09 Capital Allowances Definition
2a10-a Capital Allowances Basic Computations - Part A
2a10-b Capital Allowances Basic Computations - Part B
2a11 Capital Allowances First Year Allowances and the Annual Investment Allowance
2a12-a Capital Allowances Further Computations - Part A
2a12-b Capital Allowances Further Computations - Part B
2a12-c Capital Allowances Further Computations - Part C
2a13-a Capital Allowances Cars Other Assets - Part A
2a13-b Capital Allowances Cars Other Assets - Part B
2a13-c Capital Allowances Cars Other Assets - Part C
2a14 Structures and Buildings Allowance
2a15-a Losses Continuous Trades - Part A
2a15-b Losses Continuous Trades - Part B
2a15-c Losses Continuous Trades - Part C
2a16 Losses Opening and Closing Year Rules
2a17-a Introduction to Partnerships - Part A
2a17-b Introduction to Partnerships - Part B
2a18 Partnership Changes
2a19 Partnership Admissions and Retirements
2a20-a Partnership Losses - Part A
2a20-b Partnership Losses - Part B
2a20-c Partnership Losses - Part C
2a21-a Limited Liability Partnerships - Part A
2a21-b Limited Liability Partnerships - Part B
2a22-a Mixed Partnerships - Part A
2a22-b Mixed Partnerships - Part B
2a23-a Classes 2 and 4 National Insurance - Part A
2a23-b Classes 2 and 4 National Insurance - Part B
2a23-c Classes 2 and 4 National Insurance - Part C
2a24-a Simplification Measures - Part A
2a24-b Simplification Measures - Part B
2a24-c Simplification Measures - Part C
2a25-a Incorporation - Part A
2a25-b Incorporation - Part B
2a25-c Incorporation - Part C
2a25-d Incorporation - Part D
2a26-a Construction Industry Deduction Scheme - Part A
2a26-b Construction Industry Deduction Scheme - Part B

Tolley Tax Tutor FA 2022 Business Tax Lectures

Download Lecture Tax Tables PDF

Download Lecture tax tables

November 2022

The tax tables show taxable rates for this Lecture.

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Latest Business Income Tax Lectures

Tolley Tax Tutor November 2021

Tolley Tax Tutor FA 2021 Business Tax Lectures

2a01 Trading Income and the Badges of Trade
2a02-a Adjustment of Profit General Principles - Part A
2a02-b Adjustment of Profit General Principles - Part B
2a04-a Common Adjustments - Part A
2a04-b Common Adjustments - Part B
2a06 Stock Adjustments
2a08 CYB and Opening Year Rules
2a09-a Overlap Relief and Closing Year Rules - Part A
2a09-b Overlap Relief and Closing Year Rules - Part B
2a10 Change of Accounting Date
2a11 Farmers
2a12 Capital Allowances Definition
2a13-a Capital Allowances Basic Computations - Part A
2a13-b Capital Allowances Basic Computations - Part B
2a14 Capital Allowances First Year Allowances and the Annual Investment Allowance
2a15-a Capital Allowances Further Computations - Part A
2a15-b Capital Allowances Further Computations - Part B
2a16-a Capital Allowances Cars Other Assets - Part A
2a16-b Capital Allowances Cars Other Assets - Part B
2a16-c Capital Allowances Cars Other Assets - Part C
2a18-a Losses Continuous Trades - Part A
2a18-b Losses Continuous Trades - Part B
2a18-c Losses Continuous Trades - Part C
2a19 Losses Opening and Closing Year Rules
2a20-a Introduction to Partnerships - Part A
2a20-b Introduction to Partnerships - Part B
2a21 Partnership Changes
2a22 Partnership Admissions and Retirements
2a23-a Partnership Losses - Part A
2a23-b Partnership Losses - Part B
2a23-c Partnership Losses - Part C
2a24-a Limited Liability Partnerships - Part A
2a24-b Limited Liability Partnerships - Part B
2a25-a Mixed Partnerships - Part A
2a25-b Mixed Partnerships - Part B
2a26-a Classes 2 and 4 National Insurance - Part A
2a26-b Classes 2 and 4 National Insurance - Part B
2a26-c Classes 2 and 4 National Insurance - Part C
2a27-a Simplification Measures - Part A
2a27-b Simplification Measures - Part B
2a27-c Simplification Measures - Part C
2a28-a Incorporation - Part A
2a28-b Incorporation - Part B
2a28-c Incorporation - Part C
2a28-d Incorporation - Part D
2a29-a Construction Industry Deduction Scheme - Part A
2a29-b Construction Industry Deduction Scheme - Part B
2a30 Structures and Buildings Allowance

Tolley Tax Tutor FA 2021 Business Tax Lectures

Download Lecture Tax Tables PDF

Download Lecture tax tables

November 2021

The tax tables show taxable rates for this Lecture.

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Latest Business Income Tax Lectures

Tolley Tax Tutor January 2021

Tolley Tax Tutor FA 2020 Business Tax Lectures

2a01 1 Trading Income and the Badges of Trade
2a02-a 2a Adjustment of Profit General Principles
2a02-b 2b Adjustment of Profit General Principles
2a03-a 3a Common Adjustments
2a03-b 3b Common Adjustments
2a04 4 Stock Adjustments
2a05 5 CYB and Opening Year Rules
2a06-a 6a Overlap Relief and Closing Year Rules
2a06-b 6b Overlap Relief and Closing Year Rules
2a07 7 Change of Accounting Date
2a08 8 Farmers
2a09 9 Capital Allowances Definition
2a10-a 0a Capital Allowances Basic Computations
2a10-b 0b Capital Allowances Basic Computations
2a11-a 1a Capital Allowances First Year Allowances and the Annual Investment Allowance
2a11-b 1b Capital Allowances First Year Allowances and the Annual Investment Allowance
2a12-a 2a Capital Allowances Further Computations
2a12-b 2b Capital Allowances Further Computations
2a13-a 3a Capital Allowances Cars Other Assets
2a13-b 3b Capital Allowances Cars Other Assets
2a13-c 3c Capital Allowances Cars Other Assets
2a13-d 3d Capital Allowances Cars Other Assets
2a14-a 4a Losses Continuous Trades
2a14-b 4b Losses Continuous Trades
2a15 5 Losses Opening and Closing Year Rules
2a16-a 6a Introduction to Partnerships
2a16-b 6b Introduction to Partnerships
2a17 7 Partnership Changes
2a18 8 Partnership Admissions and Retirements
2a19-a 9a Partnership Losses
2a19-b 9b Partnership Losses
2a19-c 9c Partnership Losses
2a20-a 0a Limited Liability Partnerships
2a20-b 0b Limited Liability Partnerships
2a21-a 1a Mixed Partnerships
2a21-b 1b Mixed Partnerships
2a22-a 2a Classes 2 and 4 National Insurance
2a22-b 2b Classes 2 and 4 National Insurance
2a22-c 2c Classes 2 and 4 National Insurance
2a23-a 3a Simplification Measures
2a23-b 3b Simplification Measures
2a23-c 3c Simplification Measures
2a24-a 4a Incorporation A
2a24-b 4b Incorporation A
2a24-c 4c Incorporation A
2a24-d 4d Incorporation A
2a25-a 5a Construction Industry Deduction Scheme
2a25-b 5b Construction Industry Deduction Scheme

Tolley Tax Tutor FA 2020 Business Tax Lectures

Download Lecture Tax Tables PDF

Download Lecture tax tables

January 2021

The tax tables show taxable rates for this Lecture.

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Latest Business Income Tax Lectures

Tolley Tax Tutor January 2020

Tolley Tax Tutor FA 2019 Business Tax Lectures

2a01 Trading Income and the Badges of Trade
2a02-a Adjustment of Profit General Principles - Part A
2a02-b Adjustment of Profit General Principles - Part B
2a03-a Common Adjustments - Part A
2a03-b Common Adjustments - Part B
2a04 Stock Adjustments
2a05 CYB and Opening Year Rules
2a06-a Overlap Relief and Closing Year Rules - Part A
2a06-b Overlap Relief and Closing Year Rules - Part B
2a07 Change of Accounting Date
2a08 Farmers
2a09 Capital Allowances Definition
2a10-a Capital Allowances Basic Computations - Part A
2a10-b Capital Allowances Basic Computations - Part B
2a11-a Capital Allowances First Year Allowances and the Annual Investment Allowance - Part A
2a11-b Capital Allowances First Year Allowances and the Annual Investment Allowance - Part B
2a12-a Capital Allowances Further Computations - Part A
2a12-b Capital Allowances Further Computations - Part B
2a13-a Capital Allowances Cars Other Assets - Part A
2a13-b Capital Allowances Cars Other Assets - Part B
2a13-c Capital Allowances Cars Other Assets - Part C
2a14-a Losses Continuous Trades - Part A
2a14-b Losses Continuous Trades - Part B
2a15 Losses Opening and Closing Year Rules
2a16-a Introduction to Partnerships - Part A
2a16-b Introduction to Partnerships - Part B
2a17 Partnership Changes
2a18 Partnership Admissions and Retirements
2a19-a Partnership Losses - Part A
2a19-b Partnership Losses - Part B
2a19-c Partnership Losses - Part C
2a20-a Limited Liability Partnerships - Part A
2a20-b Limited Liability Partnerships - Part B
2a21-a Mixed Partnerships - Part A
2a21-b Mixed Partnerships - Part B
2a22-a Classes 2 and 4 National Insurance - Part A
2a22-b Classes 2 and 4 National Insurance - Part B
2a22-c Classes 2 and 4 National Insurance - Part C
2a23-a Simplification Measures - Part A
2a23-b Simplification Measures - Part B
2a23-c Simplification Measures - Part C
2a24-a Incorporation A - Part A
2a24-b Incorporation A - Part B
2a24-c Incorporation B - Part C
2a24-d Incorporation B - Part D
2a25-a Construction Industry Deduction Scheme - Part A
2a25-b Construction Industry Deduction Scheme - Part B

Tolley Tax Tutor FA 2019 Business Tax Lectures

Download Lecture Tax Tables PDF

Download Lecture tax tables

January 2020

The tax tables show taxable rates for this Lecture.

Download Lecture tax tables PDF

Latest Business Income Tax Lectures

Tolley Tax Tutor December 2018

Tolley Tax Tutor FA 2018 Business Tax Lectures

2a01 Trading Income and the Badges of Trade
2a02-a Adjustment of Profit General Principles - Part A
2a02-b Adjustment of Profit General Principles - Part B
2a03-a Common Adjustments - Part A
2a03-b Common Adjustments - Part B
2a04 Stock Adjustments
2a05 CYB and Opening Year Rules
2a06-a Overlap Relief and Closing Year Rules - Part A
2a06-b Overlap Relief and Closing Year Rules - Part B
2a07 Change of Accounting Date
2a08 Farmers
2a09 Capital Allowances Definition
2a10-a Capital Allowances Basic Computations - Part A
2a10-b Capital Allowances Basic Computations - Part B
2a11 Capital Allowances First Year Allowances and the AIA
2a12-a Capital Allowances Further Computation - Part A
2a12-b Capital Allowances Further Computation - Part B
2a13-a Capital Allowances Cars Other Assets - Part A
2a13-b Capital Allowances Cars Other Assets - Part B
2a13-c Capital Allowances Cars Other Assets - Part C
2a14-a Losses Continuous Trades - Part A
2a14-b Losses Continuous Trades - Part B
2a15 Losses Opening and Closing Year Rules
2a16-a Introduction to Partnerships - Part A
2a16-b Introduction to Partnerships - Part B
2a17 Partnership Changes
2a18 Partnership Admissions and Retirements
2a19-a Partnership Losses - Part A
2a19-b Partnership Losses - Part B
2a19-c Partnership Losses - Part C
2a20-a Limited Liability Partnerships - Part A
2a20-b Limited Liability Partnerships - Part B
2a21-a Mixed Partnerships - Part A
2a21-b Mixed Partnerships - Part B
2a22-a Classes 2 and 4 National Insurance - Part A
2a22-b Classes 2 and 4 National Insurance - Part B
2a22-c Classes 2 and 4 National Insurance - Part C
2a23-a Simplification Measures - Part A
2a23-b Simplification Measures - Part B
2a23-c Simplification Measures - Part C
2a24-a Incorporation A - Part A
2a24-b Incorporation A - Part B
2a24-c Incorporation B - Part C
2a24-d Incorporation B - Part D
2a25-a Construction Industry Deduction Scheme - Part A
2a25-b Construction Industry Deduction Scheme - Part B

Tolley Tax Tutor FA 2018 Business Tax Lectures

Download Lecture Tax Tables PDF

Download Lecture tax tables

December 2018

The tax tables show taxable rates for this Lecture.

Download Lecture tax tables PDF

Latest Business Income Tax Lectures

Tolley Tax Tutor December 2017

Tolley Tax Tutor FA 2017 Business Tax Lectures

2a01 Trading Income & Badges of Trade
2a02-a Adjustment of Profit - General Principles - Part A
2a02-b Adjustment of Profit - General Principles - Part B
2a03-a Common Adjustments - Part A
2a03-b Common Adjustments - Part B
2a04 Stock Adjustments
2a05 CYB and Opening Year Rules
2a06-a Overlap Relief and Closing Year Rules - Part A
2a06-b Overlap Relief and Closing Year Rules - Part B
2a07 Change of Accounting Date
2a08 Farmers
2a09 Capital Allowances - Definition
2a10-a Capital Allowances - Basic Computations - Part A
2a10-b Capital Allowances - Basic Computations - Part B
2a11 Capital Allowances - First Year Allowances and the AIA
2a12-a Capital Allowances - Further Computations - Part A
2a12-b Capital Allowances - Further Computations - Part B
2a13-a Capital Allowances - Cars and Other Assets - Part A
2a13-b Capital Allowances - Cars and Other Assets - Part B
2a13-c Capital Allowances - Cars and Other Assets - Part C
2a15-a Losses - Continuous Trades - Part A
2a15-b Losses - Continuous Trades - Part B
2a16 Losses - Opening and Closing Year Rules
2a17-a Introduction to Partnerships - Part A
2a17-b Introduction to Partnerships - Part B
2a18 Partnerships Changes
2a19 Partnership Admissions and Retirements
2a20-a Partnership Losses - Part A
2a20-b Partnership Losses - Part B
2a20-c Partnership Losses - Part C
2a21-a Limited Liability Partnerships - Part A
2a21-b Limited Liability Partnerships - Part B
2a22-a Mixed Partnerships - Part A
2a22-b Mixed Partnerships - Part B
2a23-a Classes 2 and 4 National Insurance - Part A
2a23-b Classes 2 and 4 National Insurance - Part B
2a23-c Classes 2 and 4 National Insurance - Part C
2a24-a Flat Rate Expenses and Cash Basis - Part A
2a24-b Flat Rate Expenses and Cash Basis - Part B
2a25-a Incorporation (A) - Part A
2a25-b Incorporation (A) - Part B
2a25-c Incorporation (B) - Part C
2a25-d Incorporation (B) - Part D
2a26-a Construction Industry Deduction Scheme - Part A
2a26-b Construction Industry Deduction Scheme - Part B
2a27 Disincorporation Relief

Tolley Tax Tutor FA 2017 Business Tax Lectures

Download Lecture Tax Tables PDF

Download Lecture tax tables

December 2017

The tax tables show taxable rates for this Lecture.

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Latest Business Income Tax Lectures

Tolley Tax Tutor February 2017

Business Income Tax Lectures

2a01 Trading Income & Badges of Trade
2a02-a Adjustment of Profit - General Principles - Part A
2a02-b Adjustment of Profit - General Principles - Part B
2a03-a Common Adjustments - Part A
2a03-b Common Adjustments - Part B
2a04 Stock Adjustments
2a05 CYB and Opening Year Rules
2a06-a Overlap Relief and Closing Year Rules - Part A
2a06-b Overlap Relief and Closing Year Rules - Part B
2a07 Change of Accounting Date
2a08 Farmers
2a09 Capital Allowances - Definition
2a10-a Capital Allowances - Basic Computations - Part A
2a10-b Capital Allowances - Basic Computations - Part B
2a11 Capital Allowances - First Year Allowances and the AIA
2a12-a Capital Allowances - Further Computations - Part A
2a12-b Capital Allowances - Further Computations - Part B
2a13-a Capital Allowances - Cars and Other Assets - Part A
2a13-b Capital Allowances - Cars and Other Assets - Part B
2a13-c Capital Allowances - Cars and Other Assets - Part C
2a15-a Losses - Continuous Trades - Part A
2a15-b Losses - Continuous Trades - Part B
2a16 Losses - Opening and Closing Year Rules
2a17-a Introduction to Partnerships - Part A
2a17-b Introduction to Partnerships - Part B
2a18 Partnerships Changes
2a19 Partnership Admissions and Retirements
2a20-a Partnership Losses - Part A
2a20-b Partnership Losses - Part B
2a20-c Partnership Losses - Part C
2a21-a Limited Liability Partnerships - Part A
2a21-b Limited Liability Partnerships - Part B
2a22-a Mixed Partnerships - Part A
2a22-b Mixed Partnerships - Part B
2a23-a Classes 2 and 4 National Insurance - Part A
2a23-b Classes 2 and 4 National Insurance - Part B
2a23-c Classes 2 and 4 National Insurance - Part C
2a24-a Flat Rate Expenses and Cash Basis - Part A
2a24-b Flat Rate Expenses and Cash Basis - Part B
2a25-a Incorporation (A) - Part A
2a25-b Incorporation (A) - Part B
2a25-c Incorporation (B) - Part C
2a25-d Incorporation (B) - Part D
2a26-a Construction Industry Deduction Scheme - Part A
2a26-b Construction Industry Deduction Scheme - Part B
2a27 Disincorporation Relief

Business Income Tax Lectures

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February 2017

The tax tables show taxable rates for this Lecture.

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