- Income tax involving sole trader encompassing profit adjustment and capital allowances and employed earner. Payment of tax details also required.
- Corporation tax involving capital allowance calculation for plant and machinery and industrial building allowance. Double tax relief also tested.
- VAT default surcharge liability.
- Capital gains tax from individual perspective testing gift relief, entrepreneurs’ relief, part disposal, destroyed or damaged asset, exempt assets. Calculation of CGT liability involving capital losses.
- Property income
- Corporation tax losses
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