F6 Recap - Income From Self-Employment
- 01Explanation3:38Current Year Basis Of Assessment
- 02Explanation4:04Badges Of Trade
- 03Past Paper2:33Past Exam Question
- 04Explanation7:31Commencing Trade - AP < 12 months
- 05Explanation5:44Commencing trade - AP > 12 months
- 06Video3:07Overlap Profits and Overlap losses
- 07Past Paper5:52Past Exam Question
- 08Explanation4:51Ceasing To Trade
- 09Illustration3:59Illustration 1 - Ceasing To Trade
- 10Illustration3:52Illustration 2 - Ceasing To Trade
- 11Explanation1:48Succession to trade between connected persons
- 12Illustration1:54Illustration - Successions to trade between connected persons
- 13Past Paper13:04Past Exam Question
- 14Quiz questionsCommencement And Cessation
- 15NotesRates Of Allowances
- 16Explanation4:19Capital Allowances (WDA)
- 17Explanation4:50Capital Allowances (AIA)
- 18Exam questionsPast Exam Question
- 19Explanation4:09FYA And Cars Explanation
- 20Explanation4:51CA - Ceasing To Trade
- 21Illustration2:41Illustration - Bal All/Chg.
- 22Explanation2:11What Amount To Use When Disposing?
- 23Video3:24Structural Buildings Allowance
- 24Video5:36Illustration - SBA
- 25Past Paper3:16Past Exam Question
- 26Quiz questionsCapital Allowances
- 27Explanation6:34Trading Loss Relief
- 28Illustration4:59Illustration 1 - P.A. Wasted
- 29NotesCap On Income Tax Reliefs
- 30Illustration5:19Illustration 2 - Restriction On Other Income
- 31Illustration4:15Illustration 3 - Capital Gain Deduction
- 32Illustration2:01Illustration 4
- 33Explanation2:40Opening Year Relief
- 34Past Paper5:09Past Exam Question
- 35Explanation3:07Terminal loss relief
- 36Illustration5:53Terminal loss relief - Illustration
- 37Past Paper4:33Past Exam Question
- 38Past Paper5:38Past Exam Question
- 39Quiz questionsRelief For Trading Losses
- 40Explanation5:46How To Allocate Partnership Profits/Losses?
- 41Illustration1:46Illustration
- 42Quiz questionsPartnerships And Limited Liability Partnerships
- 43Past Paper3:49Past Exam Question
- 44Past Paper8:29Past Exam Question
- 45Past Paper4:30Past Exam Question
- Syllabus A1aPaper Exam Questions