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Business Tax

This module contains 47 lectures covering the main topics of Business Tax.
To view a lecture, simply click on the title. Comprehensive notes in pdf format accompany each lecture.

In order to complete the examples in each lecture you may need the 2010/2011 Tax Tables.

After viewing all the lectures, you can go to the CPE Certificate page to print out a certificate.

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Lecture Title Lecture time
(Minutes)		 Lecture notes
(PDF)		 Lecture audio
(MP3)
Business Tax
1) Trading Income & Badges of Trade
(FREE DEMO)		 16 View Notes Listen

2-a) Adjustment of Profit - General Principles

 19 View Notes Listen

2-b) Adjustment of Profit - General Principles

 9 View Notes Listen

3-a) Common Adjustments

 17 View Notes Listen

3-a) Common Adjustments

 16 View Notes Listen

4-a) Adjustments - Stock & Work-in-Progress

15 View Notes Listen

4-b) Adjustments - Stock & Work-in-Progress

 12 View Notes Listen
5) CYB & Opening Year Rules 21 View Notes Listen
6-a) Overlap Relief and Closing Year Rules 16 View Notes Listen
6-b) Overlap Relief and Closing Year Rules 7 View Notes Listen

7-a) Change of Accounting Date

 14 View Notes Listen
7-b) Change of Accounting Date 7 View Notes Listen
8) Averaging of Profits 14 View Notes Listen
9) Withdrawal of Cash Accounting 17 View Notes Listen
10) Capital Allowances - Definition 14 View Notes Listen
11-a) Capital Allowances - Basic Computation 14 View Notes Listen
11-b) Capital Allowances - Basic Computation 11 View Notes Listen
12-a) Capital Allowances - Further Computations (A) 8 View Notes Listen
12-b) Capital Allowances - Further Computations (A) 14 View Notes Listen
12-c) Capital Allowances - Further Computations (B)) 19 View Notes Listen
12-d) Capital Allowances - Further Computations (B) 10 View Notes Listen
13-a) Capital Allowances - Cars & Other Assets (A) 15 View Notes Listen
13-b) Capital Allowances - Cars & Other Assets (A) 8 View Notes Listen
13-c) Capital Allowances - Cars & Other Assets (B) 15 View Notes Listen
16-a) Losses - Continuous Trades 19 View Notes Listen
16-b) Losses - Continuous Trades 6 View Notes Listen
16-c) Losses - Continuous Trades 18 View Notes Listen
17-a) Losses - Opening & Closing Year Rules 17 View Notes Listen
17-b) Losses - Opening & Closing Year Rules 5 View Notes Listen
18-a) Introduction to Partnerships 11 View Notes Listen
18-b) Introduction to Partnerships 18 View Notes Listen
19) Partnerships Changes 17 View Notes Listen
20-a) Partnerships - Admissions and Retirements 9 View Notes Listen
20-b) Partnerships - Admissions and Retirements 16 View Notes Listen
21-a) Partnerships - Losses 15 View Notes Listen
21-b) Partnerships - Losses 13 View Notes Listen
21-c) Partnerships - Losses 7 View Notes Listen
22) Limited Liability Partnerships 14 View Notes Listen
23-a) Classes 2 & 4 National Insurance 14 View Notes Listen
23-b) Classes 2 & 4 National Insurance 15 View Notes Listen
23-c) Classes 2 & 4 National Insurance 8 View Notes Listen
24-a) Incorporation (A) 15 View Notes Listen
24-b) Incorporation (A) 10 View Notes Listen
24-c) Incorporation (B) 17 View Notes Listen
24-d) Incorporation (B) 17 View Notes Listen
25-a) Construction Industry Deduction Scheme 13 View Notes Listen
25-b) Construction Industry Deduction Scheme 11 View Notes Listen
Total time: 10 hours
32 minutes
Total number of lectures: 47

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