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.

 


SRT: the automatic test

by Laura Burrows

The automatic test which forms part of the statutory residence test

10 mins
Course status: Not yet started
Released in July 2023
Book a demo

SRT: the sufficient ties test

by Laura Burrows

The sufficient ties test element of the statutory residence test

15 mins
Course status: Not yet started
Released in July 2023
Book a demo

FRS 102: Intangible assets

by Tejashri Joshi

  • Scope and definitions
  • Recognition and measurement
  • Internally generated assets
  • Amortisation

25 mins
Course status: Not yet started
Released in February 2024
Book a demo

SRT: split year treatment

by Laura Burrows

The split year treatment rules that can apply under the statutory residence test

20 mins
Course status: Not yet started
Released in July 2023
Book a demo

Residence

by Laura Burrows

A brief look at the meaning of residence and why it is important for UK income tax

15 mins
Course status: Not yet started
Released in July 2023
Book a demo

Domicile and remittance basis

by Laura Burrows

The meaning of domicile and an overview of the remittance basis of assessment

20 mins
Course status: Not yet started
Released in July 2023
Book a demo