Business tax - basis of assessment

System
System Posts: 100,534 🤖 Admin 🤖
edited 10:25AM in AAT student discussion
Hi

I am struggling to find a way to remember the basis periods rules. Has anyone got a tried and tested method of remembering them?

Thanks

Comments

  • System
    System Posts: 100,534 🤖 Admin 🤖
    Re:Business tax - basis of assessment

    The only way to learn these is to practice and practice them until they become second nature. I know the FTC books had a useful diagram to help learn them (in the form of a flow chart) but I'm sure Osborne or BPP do similar things.

    There is no shortcut to this but once you know it the rules don't change.

    Annette

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