老司机午夜福利

Home / Simons-Taxes / Business tax / Part B8 Sole traders / Division B8.1 Tax treatment of sole traders

Division B8.1 Tax treatment of sole traders

Business tax

Division B8.1 Tax treatment of sole traders

View full volume

B8.101 Basis of taxation for sole traders鈥攐verview

B8.101A Tax year basis from 2024/25 onwards

B8.101B Transitional rules in 2023/24 for basis period reforms

B8.102 Basis periods (rules prior to reform)鈥攅arly years of trading

B8.103 Basis periods (rules prior to reform)鈥攃ontinuing trades

B8.105 Sole traders ceasing in 2023/24 and prior鈥攆inal basis periods

B8.107 Overlap profits鈥攔ules prior to basis period reform

B8.110 Basis periods (rules prior to reform)鈥攚hat is the accounting date?

B8.115 Destinations for rewritten material

Access the definitive source of direct tax intelligence with Tolley+™ Research.

Access the definitive source of direct tax intelligence with Tolley+™ Research.

老司机午夜福利