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Home / Simons-Taxes / Business tax / Part B2 How are trade profits and losses calculated? / Division B2.1 Establishing trade profits and losses

Division B2.1 Establishing trade profits and losses

Business tax

Division B2.1 Establishing trade profits and losses

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B2.101 What profits and losses are taxable as trading income?

B2.101A How are trading profits and losses calculated for tax purposes?

B2.101B Adjustment of profits鈥攅xample

B2.102 Generally accepted accounting practice (GAAP)

B2.104 The form of the accounts

B2.106 Importance of the profit and loss account

B2.108 References to receipts and expenses

B2.109 Control and connected persons

B2.111 Cash basis for unincorporated businesses from 2024/25

B2.112 Cash basis for small unincorporated businesses up to 2023/24

B2.112A Cash basis鈥攁djustments for capital allowances

B2.113 Trading allowance

B2.114 Adjustments arising on a change of basis

B2.115 Calculation of adjustment on a change of basis

B2.116 Spreading of adjustment income

B2.117 Introduction to unremittable amounts

B2.118 Relief for unremittable amounts

B2.119 Restrictions on and withdrawal of relief for unremittable amounts

B2.120 Introduction to exchange rate differences

B2.121 Recognition as income or capital for tax purposes

B2.122 The Marine Midland case

B2.123 HMRC practice on exchange rate fluctuations

B2.125 Branch or agency

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