Recent developments

These modules are in the process of being reviewed and updated for the 2024-25 tax year, and/or the 2024 financial year. This update is due to be completed by the end of April 2024, but in the meantime, commentary may refer to rules in the 2023-24 tax year and the 2023 financial year.



Intangible fixed assets: scope and general rules

by Glyn Fullelove

Which assets are included in the IFA regime, and the main principles for taxing such assets

30 mins
Course status: Not yet started
Released in January 2024
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Intangible fixed assets: relevant and restricted assets

by Glyn Fullelove

Two types of assets where the tax treatment is mandated not to follow the accounting treatment

20 mins
Course status: Not yet started
Released in January 2024
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IFAs: specific types of expenditure and specific circumstances

by Glyn Fullelove

The IFA rules for specific types of expenditure and specific circumstances

15 mins
Course status: Not yet started
Released in January 2024
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