扒哥吃瓜

Overview from 6 April 2024

Eligibility

Receipts Overview

Capital receipts under or after leaving the cash basis

Value of trading stock on cessation of trade, value of work in progress on cessation of profession or vocation

Expenses Overview

Capital expenditure

Capital Expenditure: Land

Capital Expenditure: Intangible Assets

Capital Expenditure: Financial Assets

Rules not applied in calculating profits

Leaving the cash basis

Transitional adjustments: entering the cash basis: overview

Cash basis: transitional adjustments: entering the cash basis: examples: debtors, creditors, stock

Cash basis: transitional adjustments: entering the cash basis: examples: accruals and prepayments

Cash basis transitional adjustments: entering the cash basis: capital allowances

Cash basis: transitional adjustments: entering the cash basis: examples: successions between connected persons

Cash basis: transitional adjustments: entering the cash basis: examples: VAT, finance leasing

Cash basis: transitional adjustments: leaving the cash basis: overview

Cash basis: transitional adjustments: leaving the cash basis: calculation

Cash basis: transitional adjustments: leaving the cash basis: prepayments

Cash basis: transitional adjustments: leaving the cash basis: capital expenditure