by Diane Wright

• Super-deduction
• FYAs
• Other current issues
• Case law

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 Tim Palmer

• Tax efficiency
• Salary sacrifice
• VAT recovery for cars
• Cycle to work scheme

by Paul Davies

• Start-up
• Expansion
• Exit
• Succession

by Stephen Relf

• AIA
• 2021 temporary FYAs
• 2023 temporary FYAs
• Other measures

by Keith Gordon

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

by Graeme Connell

• Introduction
• Qualifying expenditure
• Allowances
• Other issues

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 Stephen Relf

• Claim the AIA
• Maximum AIA
• Excluded expenditure
• Apply the restrictions

by Stephen Relf

• How it is given
• Qualifying expenditure
• Particular situations
• Treatment on disposal

by Laura Burrows

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

by Stephen Relf

• How it is given
• What qualifies
• Clawback on disposal
• Other options

by Mark Cawthron

• In the beginning
• Expansion
• Exit
• Family succession

by Stephen Relf

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