by Keith Gordon

• What?
• How?
• When?
• Apply

by Tim Palmer

• Verification
• Gross registration
• Monthly CIS returns
• Other CIS issues

by XXXX

by Graeme Connell

• Wholly and exclusively
• Case law summary
• Apportionment of expenditure
• ‘For the purposes of the business’

by Laura Burrows

• Tax year basis
• 2023–24 basis period
• 2023–24 profits
• Transition profits

by Tim Palmer

• Basic points
• Fiscal obligations
• Construction operations
• Deductions

by Stephen Poole

• Why does it matter?
• Husbandry
• Occupation of land
• Putting it together

by Laura Burrows

• Partnerships
• Tax treatment
• Allocating profits and losses
• Reallocating profits and losses

by Andy Richens

• Background
• Changes from 6 April 2024
• Capital expenditure
• Adjustments on joining/leaving

by Laura Burrows

• The principles
• Condition A
• Condition B
• Condition C

by Keith Gordon

• Plant v setting
• The law
• Erosion of boundary
• The SSE Generation case

by Stephen Relf

• Sole traders
• Companies
• After-tax receipts
• Other factors

by Stephen Poole

• Income tax rules
• Definition of farming
• Husbandry
• Putting it together

by Tim Palmer

• Verifying new subcontractors
• Payment
• Contractor responsibilities
• Conclusion

by Laura Burrows

• Partnerships
• Tax treatment
• Allocation
• Reallocation

by Laura Burrows

• Tax year basis
• 2023-24 basis period
• 2023-24 profits
• Transition profits

by Laura Burrows

• Understand the principles
• Condition A
• Condition B
• Condition C

by Mark Cawthron

• In the beginning
• Expansion
• Exit
• Family succession

by Stephen Relf

• Understand: legislation
• Apply: Hotel expenses
• Apply: Gym expenses
• Consider: approach