Course Topics:

  • Capital Gains Tax Payable by Self-Employed Taxpayers
  • Chargeable Gains and Allowable Losses for Limited Companies
  • Capital Losses
  • Capital Gains Tax Relief
  • Qualifying Assets
  • Matching Rules for Individuals
  • Matching Rules for Companies
  • Indexation Allowance

Estimated Time: 3 hours

Course Topics:

  • Capital Allowances
  • First Year Allowance (FYA)
  • Annual Investment Allowance (AIA)
  • General Pool
  • Special Rate Pool
  • Short Life Asset
  • Corporation Tax Payable
  • Capital Gains
  • Trading Profits
  • Tax Due Dates

Estimated Time: 3 hours

Course Topics:

  • Adjustment of Profits in Business Entities
  • Allowed and Disallowed Deductions
  • Tax Year Basis Periods
  • National Insurance Contributions
  • Profit Sharing in Partnerships

Estimated Time: 3 hours