ATXP6 UK

Syllabus A1d. Income From Self Employment 10 / 14

i) Advise on a change of accounting date

ii) Advise on the relief available for trading losses following the transfer of a business to a company

iii) Recognise the tax treatment of overseas travelling expenses

A1div) / A4ei) Advise on the allocation of the annual investment allowance between related businesses

v) Identify the enhanced capital allowances available in respect of expenditure on green technologies
Income From Self Employment