Videos like this “Talk 24: Budget special – Annual Investment Allowances”
Talk 23: Professional and overhead costs
In this video, capital allowances specialist Ray Chidell looks at the treatment of professional and preliminary costs in relation to a construction project. Ray comments on the concepts of overheads and preliminary costs, and turns to the three linked Wetherspoon decisions to look at how such costs should be treated when formulating a capital allowances claim. He shows how the approach by HMRC was categorically rejected by the Tribunals and how the HMRC guidance has since been modified to reflect the outcome. To receive a weekly notification as each talk is made available, email [email protected] Ray’s two capital allowances books are available at: http://www.claritaxbooks.com. This talk was sponsored by Six Forward Capital Allowances. © Claritax Books, 2015
Views: 464 Claritax Books
Talk 2: Introduction to Plant & Machinery Allowances
In this talk, capital allowances expert Ray Chidell provides an introduction to the topic of plant and machinery allowances. Ray’s main focus is on section 11 of the Capital Allowances Act 2001. He begins by looking at the meaning and significance of the concept of “qualifying activity”, explaining why the distinctions between the different activities can be important in practice. The talk also provides an introduction to the topic of “qualifying expenditure”, again by reference to section 11. Ray looks at the “general rule” and then at the various ways in which the general rule is modified. Ray’s two capital allowances books are available at: http://www.claritaxbooks.com. This talk was sponsored by Six Forward Capital Allowances. © Claritax Books, 2015
Views: 3713 Claritax Books
Talk 16: Apportionments (continued)
In this video, capital allowances specialist Ray Chidell continues to address the topic of apportionments. Ray looks at the operation of the apportionment formula, and illustrates how it works in practice, using an HMRC example to show how the end result may be radically different from what might be expected. Ray shows how the non-statutory formula has received recent judicial approval and he looks at the practicalities of applying the formula. To receive a weekly notification as each talk is made available, email [email protected] Ray’s two capital allowances books are available at: http://www.claritaxbooks.com. This talk was sponsored by Six Forward Capital Allowances. © Claritax Books, 2015
Views: 114 Claritax Books
Talk 26: More pitfalls and planning points
In this video, capital allowances specialist Ray Chidell looks at some further practicalities and planning points relating to plant and machinery allowances. Ray considers the timing of claims, issues a warning about refurbishments, and explains how a one-year delay in making a claim can have a dramatic effect on cash flow. He looks at a case where private use of an asset by a sole trader can actually improve the rate at which tax relief is given, and ends with a reminder of why it can be beneficial to restrict allowances in some circumstances. To receive a weekly notification as each talk is made available, email [email protected] The 2015-16 editions of Ray’s two capital allowances books can now be ordered at: http://www.claritaxbooks.com. This talk was sponsored by Six Forward Capital Allowances. © Claritax Books, 2015
Views: 81 Claritax Books
2 Minute Tax Tip: Writing Off Auto Expenses
Entrepreneur Network partner Mark J. Kohler discusses the different ways to write off your auto expenses for your small business. Buy Mark’s Educations Products Today! Link - http://markjkohler.com/product/ Subscribe now! https://www.youtube.com/subscription_center?add_user=MarkJKohler
Views: 32763 Entrepreneur
Capital Cost Allowance (Canada)
DISCLAIMER: This video is created and made available for educational purposes only. The author does not represent or warrant the accuracy or reliability of the content. Do not rely on any of the content as legal or financial advice. Always consult a legal or financial professional before entering into any transactions or arrangements.
Views: 21371 The Reflective Prof
Corporation Tax Explained
http://www.mulburyhamilton.co.uk We explain how Corporation Tax is worked out we also talk about associated companies. We will show you in further videos, ways in which you can dramatically reduce your Tax liabilities. For more contact us on 08717899988
Views: 42147 mulburyhamilton
Understanding the R&D Tax Credit – A Guide for Tax Practitioners & Advisors
The research and development (R&D) tax credit can offer significant savings for organizations that qualify. Do your clients know whether they qualify? And are you aware of how to help them calculate and document the credit? Join BKD for a review of the R&D tax credit aimed at tax and accounting professionals. We'll discuss the credit, how to calculate and document it and how to prepare for potential changes in the future. Upon completion of this webinar, participants will be able to: *Discuss the U.S. R&D tax credit *Demonstrate how to calculate the credit *Explain the R&D tax credit documentation process *Identify clients who may qualify for the credit *Recognize potential changes to the credit in the future Everyone needs a #TrustedAdvisor. Find yours here: https://www.bkd.com Interested in becoming a BKD Client? Contact a #TrustedAdvisor here: https://bit.ly/2zsU6jO Find us online! Twitter: https://bit.ly/2QY6rTV LinkedIn: https://bit.ly/2DwGGYp Facebook: https://bit.ly/2Igq2e3 Glassdoor: https://bit.ly/2QVdzR0 In the Manufacturing & Distribution Industry? Follow us on Twitter for updates on your specific industry: https://twitter.com/BKDMD
Views: 4030 BKD CPAs & Advisors
Talk 33: Contributions
In this video, capital allowances specialist Ray Chidell considers the treatment of contributions to capital expenditure. Ray first looks at the position of the contributor, examining the conditions that have to be met if the contributor is to be able to claim capital allowances. He then turns to the tax consequences for the recipient, explaining the circumstances in which the allowances claimed need to be restricted. Ray finishes by looking at how the rules may operate in the context of a landlord contributing to a tenant’s fitting-out costs, and touches on the interaction with the taxation of reverse premiums. The 2015-16 editions of Ray’s two capital allowances books are now available from: http://www.claritaxbooks.com. This talk was sponsored by Six Forward Capital Allowances. © Claritax Books, 2015
Views: 97 Claritax Books
How to Submit Your Tax Return Online
A brief video explaining the registration and submission process when using the HMRC Online Services to complete your tax return. This video was produced in January 2010. It was produced by DP Digital Media - www.developmentpartners.co.uk
Views: 174740 System2 Film
Filing a Rental Property Tax Return
So what happens if you can't sell you home and you've moved into a new one? A lot of people these days will simply rent out their old home without really thinking about the tax consequences of that. There are also a group of you that buy real estate and rent it out as an investment. I'm going to go through a couple things to take care of to file the rents on your income tax return. So lets get started. You want to be sure to keep track of your rental income and the expenses you spent for the year. I would recommend an excel file or a book that you keep the records in just to keep everything together in one place. You want to keep track of the rents your received, making sure you make a note of any security deposit you may have received. The security deposit isn't taxable as it will be returned, in theory, to the tenant at the end of their lease. The expenses you would normally have include advertising the property, lawn care or snow removal, management fees or commissions paid to a realtor, mortgage interest, home owners insurance, real estate taxes and any utilities you pay, not the tenants, like water & sewer. You can deduct maintenance and repairs but you must depreciate improvements. How to spot the difference, if the improvement increases the value of the property it must be depreciated, which means written off over several years. If its a repair, you are usually just replacing something that's broken like a switch plate cover or new door knob. You also get to deduct the cost of the property, less the land value, and depreciate over many years. You can look at your original settlement sheet to find the cost of the purchase, plus you'll want to add any improvements you made to the property whilst you were living there if thats the case. If you're just renting your former home temporarily until you sell it, you can maintain the home's "primary home" status and get the tax benefits as long as you do a couple things, first if you will have a profit on the sale of the home, then follow this advise. You don't want to take losses from the operations of the property off of your tax return, you still need to report it though, there is a special area of your return where you can do this. You must have lived in the home for at least 2 of 5 years as your primary home, and you must sell it within 5 years since you've moved out of the house. If the property is located within the city of Philadelphia, you'll need to have a business privilege license and pay Business Taxes on the rental. If you need more help getting everything together to prepare your return, there is a rental worksheet available at our website you can download.
Views: 22521 Ambrozy Accounting
Capital Budgeting Decision Methods
chapter 10
Views: 39102 Michael Nugent
CCA Part I 2015
Description of Capital Cost Allowance, Depreciation, and Undepreciated Capital Cost Business Career College is a national financial services education provider. See our insurance, financial planning and continuing education courses, including self-paced and instructor led options, at https://www.businesscareercollege.com For great industry articles, follow on Twitter (https://twitter.com/JasonWattBCC) or like on Facebook (https://www.facebook.com/BusinessCareerCollege/).
Views: 9497 BCC Education
Discounts, Premiums and Bonds at Par (Intermediate Financial Accounting Tutorial #12)
Before we moved onto valuing and reporting long term bonds I thought that I would provide a quick summary of bonds issued at a discount, premium or at par. The stated rate is also known as the coupon rate, or face rate. The market rate is also known as the effective rate and is the rate at which you can get other very similar or identical financial instruments (for example, a bond may have been issued at a 4% coupon rate, 1 year later the market rate for those bonds might have shifted to 6%). Website: http://www.notepirate.com Follow us on Facebook: https://www.facebook.com/pages/Note-Pirate/514933148520001?ref=hl Follow us on Twitter: https://twitter.com/notepirate We appreciate all of the support you guys have given us. Be apart of the mission to help us reach more students by subscribing, thumbs upping and adding the videos to your favorites! ** Notepirate is privately owned and exclusive to Notepirate.com.**
Views: 25973 Notepirate
Bond Discount or Premium?
Bond discount and premium calculation basics and the resulting after tax costs. Get more answers at our forum for finance and accounting at passingscoreforum.com
Views: 7758 Passing Score
How To Allocate Your Marketing Budget
Following on from my previous video (http://www.youtube.com/watch?v=lVkBGgUVWX0) I talk you through how to simplify the process of allocating your marketing budget, based on averages of figures found throughout the internet.
Views: 12490 Jason Dilworth
F6 / P6 - Capital Allowances
This lecture will cover "Misc" issues of CA like (1) Disposal (2) Small value Asset (3) Short Life Asset Feel free to read my Blog at lowchinann.blogspot.com Low Chin Ann currently lectures ACCA @ MCKL (Methodist College Kuala Lumpur) and Johor Citypro College
Views: 17857 Low Chin Ann
What Records Do I Keep As A Self-Employed Person?
An HMRC guide to Keeping Records as a Self Employed Person. Free online help is available from HMRC for businesses. We run live daily one hour help sessions, called Webinars, with time given to let you ask questions. We also have half hour recorded sessions that you can watch ay any time. All you need for access is a name and an email address. Go here to see the times and topics: http://www.hmrc.gov.uk/webinars/index.htm Go here to see what topics are in the recorded library: http://www.hmrc.gov.uk/webinars/pre-recorded.htm HMRC is the UK’s tax, payments and customs authority. We collect the money that pays for the UK’s public services and help families and individuals with targeted financial support. Why not ask a question or share your experiences on HMRC’s Small Business Forum? You can find it here: https://online.hmrc.gov.uk/webchatprod/community/forums/list.page Follow HMRC on social media: • Twitter: https://twitter.com/HMRCgovuk/ • Facebook: https://www.facebook.com/HMRC/ • LinkedIn: https://www.linkedin.com/company/hm-revenue-&-customs For help with general queries relating to any of HMRC’s products and services, talk to us on: • Twitter: https://twitter.com/HMRCcustomers/ • Facebook: https://www.facebook.com/HMRC/ Sign up for your Personal Tax Account. Join the millions of customers already using their online account to check and update their records and see their state pension details. It takes just 5 minutes at https://www.gov.uk/personal-tax-account
Views: 85002 HMRCgovuk
Amortization and depreciation | Finance & Capital Markets | Khan Academy
Comparing depreciation and amortization. Created by Sal Khan. Missed the previous lesson? Watch here: https://www.khanacademy.org/economics-finance-domain/core-finance/accounting-and-financial-stateme/depreciation-amortization-tut/v/depreciation-in-cash-flow?utm_source=YT&utm_medium=Desc&utm_campaign=financeandcapitalmarkets Finance and capital markets on Khan Academy: How do you account for things that get "used up" or a cost that should be spread over time. This tutorial has your answer. Depreciation and amortization might sound fancy, but you'll hopefully find them to be quite understandable. About Khan Academy: Khan Academy offers practice exercises, instructional videos, and a personalized learning dashboard that empower learners to study at their own pace in and outside of the classroom. We tackle math, science, computer programming, history, art history, economics, and more. Our math missions guide learners from kindergarten to calculus using state-of-the-art, adaptive technology that identifies strengths and learning gaps. We've also partnered with institutions like NASA, The Museum of Modern Art, The California Academy of Sciences, and MIT to offer specialized content. For free. For everyone. Forever. #YouCanLearnAnything Subscribe to Khan Academy’s Finance and Capital Markets channel: https://www.youtube.com/channel/UCQ1Rt02HirUvBK2D2-ZO_2g?sub_confirmation=1 Subscribe to Khan Academy: https://www.youtube.com/subscription_center?add_user=khanacademy
Views: 162128 Khan Academy
Capital Budgeting - Net Present Value (NPV) and Internal Rate of Return (IRR)
Get our latest video feeds directly in your browser - add our Live bookmark feeds - http://goo.gl/SXUApX For Chorme users download Foxish live RSS to use the Live Feed - http://goo.gl/fd8MPl Academy of Financial Training's Tutorials on Level 1 2014 CFA® Program -- Corporate Finance Here we understand the concepts of Net Present Value (NPV) and Internal Rate of Return (IRR). There are some of the methods for evaluating projects for Capital Budgeting Decision making process. Full Course Available on http://goo.gl/XCUK4Q SUBSCRIBE for Updates on our Upcoming Training Videos Visit us: http://www.ftacademy.in/ About Us: Academy of Financial Training is training services company that specializes in providing a complete range of finance training services and solutions Since its incorporation AFT has trained more than 5,000 attendees in various finance domains, and is serving marquee Fortune 500 clients, making it one of the largest corporate training companies in India AFT's training modules include programs right from basic financial statements analysis to advanced financial modelling, corporate finance, risk management and capital markets, etc related trainings. CFA Institute (Organization), Chartered Financial Analyst (Profession), CFA Level 1, Alternative Investments, Finance, MBA, FRM, Financial Risk Management, B.Com, M.Com, Commerce
Capital Cost Allowance Calculation #2
CCA example shows the calculation of CCA using the half year rule for additions during the year. The half year adjustment is calculated by 1/2 of (Additions minus Disposals) for the year. (2nd of 4 lectures)
Views: 11248 Wayne Hughes
Tutorial SubmitIndividualReturn11GA.AY1617
Tutorial guide individual taxpayer how to submit a tax return online. Other than company return 11GA 1. Access to taxpayer online service - 00:18 sec 2. Log in to online account - 02:56 sec 3. Input information - Input information into 1st page of main return form - 06:25 sec - Input information into Salary form - 10:15 sec - Input information into House property income form - 14:10 sec - Input information into Sec/Busi/Prof/Capital/Special income form - 17:50 sec - Input information into Other sources form - 18:44 sec - Input information into Agri/Firm/Spouse/Foreign income form - 19:35 sec - Input information into Income u/s 82c/Presumptive income form - 20:20 sec - Input information into Investment tax credit form - 20:58 sec - Input information into IT-10B-1 form - 21:35 sec - Input information into IT-10B-2 form - 21:35 sec - Input information into IT-10BB form - 21:35 sec - Input information into Payment/ 2nd page/ Furnished Documents form - 26:25 sec - Input information into Main Return - 31:10 sec 4. Save draft the filled return - 32:06 sec 5. Attach documents to return - 33:02 sec 6. Submit return - 33:00 sec 7. Search for submitted return - 35:30 sec 8. View certificate - 36:48 sec অনলাইনে ব্যক্তিশ্রেণী (আইটি ১১-গ) রিটার্ন দাখিলের নির্দেশনা ব্যক্তিশ্রেণী রিটার্ন (আইটি ১১-গ) ১. অনলাইন সার্ভিসে প্রবেশ - 00:18 sec ২. অনলাইন অ্যাকাউন্টে লগ ইন - 02:56 sec ৩. ফর্মে তথ্য প্রদান - 1st page of main return ফর্মে তথ্য প্রদান - 06:25 sec - Salary ফর্মে তথ্য প্রদান - 10:15 sec - House property income ফর্মে তথ্য প্রদান - 14:10 sec - Sec/Busi/Prof/Capital/Special ফর্মে তথ্য প্রদান - 17:50 sec - Other sources ফর্মে তথ্য প্রদান - 18:44 sec - Agri/Firm/Spouse/Foreign ফর্মে তথ্য প্রদান - 19:35 sec - Income u/s 82c/Presumptive income ফর্মে তথ্য প্রদান - 20:20 sec - Investment tax credit ফর্মে তথ্য প্রদান - 20:58 sec - IT-10B-1 ফর্মে তথ্য প্রদান - 21:35 sec - IT-10B-2 ফর্মে তথ্য প্রদান - 21:35 sec - IT-10BB ফর্মে তথ্য প্রদান - 21:35 sec - Payment/ 2nd page/ Furnished Documents ফর্মে তথ্য প্রদান - 26:25 sec - Main Return ফর্মে তথ্য প্রদান - 31:10 sec ৪. রিটার্ন ফর্ম ড্রাফ্ট হিসাবে সংরক্ষণ - 32:06 sec ৫. ডকুমেন্ট সংযুক্ত করা - 33:02 sec ৬. রিটার্ন দাখিল - 33:00 sec ৭. দাখিলকৃত রিটার্ন খুঁজে পাওয়া - 35:30 sec ৮. সার্টিফিকেট দেখা - 36:48 sec
The Accounting Equation
http://www.accounting101.org/accounting-equation/ Every transaction that happens within a business has an effect on its financial position. The accounting equation is what keeps all of the transactions in balance and helps users of the information make sense of what areas each transaction affects. The financial position of any company is based on the following items: Assets: what the company owns Liabilities: what the company owes to other parties Owners' Equity: the difference between assets and liabilities The Accounting Equation The basic accounting equation simplifies our understanding of how these three areas of the company relate to each other. The basic accounting equation for any given business is: Assets = Liabilities + Owners' Equity Assets are the things that the company owns, or its resources. Assets are things like cash, accounts receivable, inventory, prepaid insurance, buildings & equipment, land, and goodwill. Remember that total assets will always equal liabilities + owners' equity. That's exactly what a balance sheet means... because the assets, or the left side of the balance sheet, will always equal liabilities + owners' equity, or the right side of the balance sheet. Liabilities are the company's obligations, or the amounts that the company still has to repay to other parties. Liabilities can be notes payable, accounts payable, wages payable, interest payable, bonds payable, or income taxes payable. Liabilities can be viewed as bills that the company has to pay, or as the part of the source of acquiring their assets. For example, if the company bought a new delivery truck for $20,000 using a $20,000 loan from the bank, then the company has an asset of $20,000, as well as a liability of $20,000 to pay back to the bank. Notice that the asset equals the liability in this example. Owners' equity is the amounts invested by the owners of the company plus the cumulative net income that hasn't been taken out or distributed as dividends to the owners of the company. Difference Between the Balance Sheet and the Income Statement As we already mentioned, the balance sheet is called the balance sheet because the accounting equation will always balance... meaning the assets side of the balance sheet will always equal the same as the liabilities + owners' equity. There is also a big difference in the format of the balance sheet versus the income statement. The balance sheet gives a company's financial position at any given point in time, where as the income statement is a report of activities over a given time period.
Views: 138512 SuperfastCPA
What is Capital Gains tax?
http://www.which.co.uk/money/tax/guides/capital-gains-tax-explained/?utm_campaign=video_money&utm_medium=video&utm_source=youtube_channel&utm_content=capitalgainstax&utm_term=description Capital gains tax (CGT) is a tax on the increase in value of possessions – such as a second home, antiques or shares – during the time you have owned them. Any tax is due when you dispose of them, usually by selling them or giving them away. You are allowed to make substantial gains each year before you start to become liable for tax, and some gains are tax-free.
Views: 23034 Which?
Sales Discounts - Ch. 5 Video 5
Recording sales discounts on credit sales
Views: 36798 mattfisher64
Some key aspects of Capital Allowances Class 1
Views: 2195 Low Chin Ann
(ITR - 4 )How To Fill Return For Jatin having Salary& Consultancy income(Income tax return filing )
In this hour Long video , we go about seeing on how to file ITR 4 for a applicant Jatin from scratch and doing it realtime .Jatin wrote to me that he derived income partly from consultancy fees for one quarter and then for the remaining part of the year derived income from salary . Since jatin offered consulting services for some period , it is considered to be a profession (so Return Type ITR 4 is applicable ) ,consulting income is not to be treated as salary income and consulting employer is considered for tax purposes like a deductor .(Think of a bank (deductor)who deducts TDS on FD interest income ),.that's why it is not salary , and so on any investment other than salary ,deductor deducts 10 % tax ..... Note in ITR returns , any parent form contains all the schedules of the primary version ,so ITR 2 has all schedules of ITR 1 , ITR 4 has all schedules of ITR 1,2,3 ...what this implies is that ITR 4 will contain schedules of salary as well as contain schedule for professional income ,so jatin needs to fill both , Also ,inside ITR 4 there are many other schedule's like schedule HP ,schedule CGOS(capital gain other sources ),schedule DPM(depreciation on plant and machinery )etc ,schedule which the applicant(Jatin) may not need and so has a option to customise the ITR return .... In this case since Jatin's gross receipts from his non specified profession doesn't exceed 1.5000 Rs in 3 years preceding 2012 13 , he is not liable to keep books of account as section 44AA nor is he liable to get mandatorily audied under section 44AB because his gross income doesnt exceed 10 lakhs from the profession ..so many schedules become optional which can be removed while customising the ITR 4 , So for jatini remove the schedules for income pertaining to capital gains , House property and all option schedules under 44AA and 44AB because he is not liable for book keeping , Next is to fill relevant schedule's ,after having filled in applicant details and return filing details(before due date under section 139(1), he goes ahead to populate income schedules of salary and business profession besides schedule TDS which comprises of TDS on salary (Schedule 1 ) and TDS on non salary (TDS schedule 2 ) .He also needs to fill Chapter VIA deductions , in case he has benefitted of any head under section 80 Then, all this figures get populated in income sheet where jatin can now calculate tax liability . In few steps , (1) For salary component, schedule salary inside ITR 4 ,SAY 200 Rs (2) For profession component , schedule profit and loss (Gross receipts /profits)which populates INCOME FROM BP PROFESSION inside ITR 4 say 300 Rs ... (3) Fill Applicable other schedules (4) Fill TDS sheets to show tax deducted (5) Check income sheet and calculate tax liability ,say 40 Rs (6)Check taxes paid ,i.e whether TDS deducted from salary and non salary equals 40 3 cases arrive here (1) If more tax has been deducted say 60 Rs then generate XML and upload return for refund ' (2)If less tax has been deducted , say 20 Rs , then pay balance 20 Rs and make tax liability nil before generating XML return (3) if correct tax i.e 40 rs has been deducted , then generate XML and upload return ... In short ,once Jatin's total income from profession is added to the gross income ...say 400 Rs , then tax as per tax slabs would be calculated over this total amount after necessary deductions under Chapter VI A (if applicant has availed any ) The tax slabs are 0-2 lakhs - Nl tax , 2-5 lakhs - 10 % tax , 5-10 lakhs - 20 % tax , above 10 lakhs - 30 % tax ..There is a misconception floating that professionals have to pay 10 % tax .10 % Tax is deducted at TDS for professionsals but even they after declaring total income have to pay tax as per tax slabs .The only advantage they have is they can show expenses and bring down their tax liability which salaried employees can't do because in our case TDS (at source ) happens .... Summarising, jatin has to check income sheet after filling in all schedules ,i.e in his case salary , schedule BP, schedule 80 etc and click on compute tax for the sheet to automatically calculate tax ....he needs to then check the taxes paid part of the same sheet to see whether he is due for refund or whether he has to pay tax , In case he is due for refund, he can generate XML (extended mark up document ) of the filled ITR 4 return )right now and upload the return ,however if tax liability is there , then he needs to pay the extra income tax using Challan 280 , so that sum total of taxes paid and TDS deducted equal tax liability and he can then generate XML and upload return online , Once done , the upload return successful message arrives , Jatin can now download the acknowledgement and sendacross signed copy to the IT department at bangalore to complete his filing process , Hope the first tutorial of it's kind in filing ITR 4 return will definitedly benefit audience , Cheer's, Amlan Dutta
Views: 79980 Make Knowledge Free
Full form of ISO
Full form of ISO effectively explained for your information and knowledge.
Views: 30516 TsMadaan
Learn English 24/7 with EnglishClass101 TV
Learn English with the best FREE online resources. Click here: https://goo.gl/R5QgnT ↓ Check How Below ↓ Step 1: Go to https://goo.gl/R5QgnT Step 2: Sign up for a Free Lifetime Account - No money, No credit card required Step 3: Learn with the best online resources and quickly become conversational. Click here to get started with English: https://goo.gl/R5QgnT You are a beginner in English and want to get started with English language? This is the perfect place for you! With this 24h lessons stream, you’ll be able to start learning the best way. From English vocabulary to pronunciation, going through grammar or learning tips...and much more, your English level will never be the same again! ■ Facebook: https://www.facebook.com/englishclass101 ■ Twitter: https://twitter.com/EnglishClass101 Also, please LIKE, SHARE and COMMENT on our videos! We really appreciate it. Thanks!
Talk 31: When is a car not a car?
In this first of two videos looking at the special capital allowances rules for cars, specialist Ray Chidell looks at how the definition of “car” can for capital allowances purposes be more complex than it would first appear. Ray focuses on the construction of particular vehicles and draws out the distinctions between cars and goods vehicles. He also looks at the second statutory test, which considers whether a particular vehicle is of a type commonly used privately and whether or not it is suitable for such use. Ray touches specifically on the treatment of taxis, driving school vehicles, motorhomes, double cab pick-ups and various other vehicles. To receive a weekly notification as each talk is made available, email [email protected] The 2015-16 editions of Ray’s two capital allowances books are now available from: http://www.claritaxbooks.com. This talk was sponsored by Six Forward Capital Allowances. © Claritax Books, 2015
Views: 272 Claritax Books
-- Created using PowToon -- Free sign up at http://www.powtoon.com/youtube/ -- Create animated videos and animated presentations for free. PowToon is a free tool that allows you to develop cool animated clips and animated presentations for your website, office meeting, sales pitch, nonprofit fundraiser, product launch, video resume, or anything else you could use an animated explainer video. PowToon's animation templates help you create animated presentations and animated explainer videos from scratch. Anyone can produce awesome animations quickly with PowToon, without the cost or hassle other professional animation services require.
Views: 2090 Farra Aisha