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2b05 Capital Allowances Definitions 2024

Tolley CPD

Capital Allowances Definitions

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    Capital Allowances Definitions

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    Capital Allowances Definitions

Lecture

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Lecture resources

Tolley Tax Tutor FA 2024 and F(No2)A 2024 Corporation Tax

2b01-a Introduction to Corporation Tax - Part A
2b01-b Introduction to Corporation Tax - Part B
2b01-c Introduction to Corporation Tax - Part C
2b01-d Introduction to Corporation Tax - Part D
2b02 Adjustment of Profit - General Principles
2b03-a Common Adjustments - Part A
2b03-b Common Adjustments - Part B
2b04 Stock Adjustments 2024
2b05 Capital Allowances Definitions
2b06-a Capital allowances basic computations - Part A
2b06-b Capital allowances basic computations - Part B
2b07 Capital allowances Further First year allowances for companies
2b08 Capital allowances - further computations I
2b09-a Capital allowances further computations II - Part A
2b09-b Capital allowances further computations II - Part B
2b10-a Capital allowances cars and other points - Part A
2b10-b Capital allowances cars and other points - Part B
2b11-a Computation of Corporation Tax - Part A
2b11-b Computation of Corporation Tax - Part B
2b12-a Associated Companies - Part A
2b12-b Associated Companies - Part B
2b13 Long Periods of Account
2b14 Corporation Tax Self Assessment (CTSA)
2b15-a Payment of Corporation Tax - Part A
2b15-b Payment of Corporation Tax - Part B
2b16 Interest on Late Paid Tax and Repayments
2b17-a CTSA Penalty Regime - Part A
2b17-b CTSA Penalty Regime - Part B
2b18 Property income and Property Development
2b19 Loan Relationships Basics
2b20-a Loan Relationships - Connected Companies - Part A
2b20-b Loan Relationships - Connected Companies - Part B
2b21 Corporate Capital Gains
2b22-a Intangible Fixed Assets - Part A
2b22-b Intangible Fixed Assets - Part B
2b22-c Intangible Fixed Assets - Part C
2b23-a Research and Development Expenditure All Company Regime - Part A
2b23-b Research and Development Expenditure All Company Regime - Part B
2b23-c Research and Development Expenditure All Company Regime - Part C
2b23-d Research and Development Expenditure All Company Regime - Part D
2b24-a Research and Development Expenditure for SMEs - Part A
2b24-b Research and Development Expenditure for SMEs - Part B
2b25 Companies with Investment Business
2b26-a Losses Current Year Relief and Carry Back Relief - Part A
2b26-b Losses Current Year Relief and Carry Back Relief - Part B
2b27 Relief for other losses
2b28-a The Principles of Group Relief - Part A
2b28-b The Principles of Group Relief - Part B
2b29 Group Relief Further Aspects
2b30 Consortium Relief
2b31 Group Consortium Companies
2b32 Group Administration 2024
2b33-a Group Capital Gains - Part A
2b33-b Group Capital Gains - Part B
2b34 Group Gains Further Aspects
2b35-a Substantial Shareholdings Exemption - Part A
2b35-b Substantial Shareholdings Exemption - Part B
2b36-a Loan Relationships and IFAs for Groups - Part A
2b36-b Loan Relationships and IFAs for Groups - Part B
2b37 Change in Ownership of a Company
2b38-a Transfer of Trades - Part A
2b38-b Transfer of Trades - Part B
2b38-c Transfer of Trades - Part C
2b39-a Demergers - Part A
2b39-b Demergers - Part B
2b40 Sale of Shares
2b41 Close Company Definition
2b42 Close Company Implications
2b43 Close Company Implications Further Aspects
2b44 Accounting for Income Tax
2b45-a Tax Law and Accounting Practice - Part A
2b45-b 2b45-b Tax Law and Accounting Practice - Part B
2b46 Tax and Provisions
2b47 Purchase of Own Shares
2b48 Administration and Liquidation
2b49 Informal Winding Up
2b50 Sale and Leaseback
Reed Elsevier
Reed Elsevier