Osborne Books Business Tax FA2016 AQ2013 Transitional Guidance Summary of main differences between AQ2013 and AQ2016 Business Tax AQ2016 Tutorial Issues relevant to AQ2013, but Issues covered in AQ2016 Tutorial, NOT COVERED in AQ2016 Tutorial but NOT RELEVANT to AQ2013 None Tax Planning, Tax Avoidance and Tax Evasion covered in more detail than – required for AQ2013 in following 1.15 to 1.16 Research and Development Expenditure enhanced allowable cost and additional loss relief covered in – following pages: 2.10 and 2.18 Employed or Self-Employed and Use of Personal Service Companies covered – in following 6.6 to 6.8 Change of Accounting Date covered – in following pages: 7.15 to 7.17, plus activities 7.4 and 7.5 Business Tax AQ2016 Workbook Chapter Activities Practice Assessments Reference Relevant Not Reference Relevant Not AQ2013 Relevant AQ2013 Relevant Chap 1 (all) Ass’t 1: √ Chap 2 (all) All tasks √ √ Chap 3 (all) Ass’t 2: √ Chap 4 (all) Task 1 (a) & (b) (c) √ √ √ Chap 5 (all) Tasks 2 - 8 √ √ Chap 6 (all) Task 9 √ √ Chap 7 (all) Tasks 10,11 √ √ Chap 8 (all) Ass’t 3: √ 1 - 8 √ Task 9 √ 10,11 √
Osborne Books Business Tax FA2016 AQ2013 Transitional Guidance Summary of main differences between AQ2013 and AQ2016 Business Tax AQ2016 Tutorial Issues relevant to AQ2013, but NOT COVERED in AQ2016 Tutorial Issues covered in AQ2016 Tutorial, but NOT RELEVANT to AQ2013 None Tax Planning, Tax Avoidance and Tax Evasion – covered in more detail than required for AQ2013 in following 1.15 to 1.16 Research and Development Expenditure enhanced allowable cost and additional loss relief – covered in following pages: 2.10 and 2.18 Employed or Self-Employed and Use of Personal Service Companies – covered in following 6.6 to 6.8 Change of Accounting Date – covered in following pages: 7.15 to 7.17, plus activities 7.4 and 7.5 Business Tax AQ2016 Workbook Chapter Activities Practice Assessments Reference Relevant AQ2013 Not Relevant Reference Relevant AQ2013 Not Relevant Chap 1 (all) √ Ass’t 1: Chap 2 (all) √ All tasks √ Chap 3 (all) √ Ass’t 2: Chap 4 (all) √ Task 1 √ (a) & (b) √ (c) Chap 5 (all) √ Tasks 2 - 8 √ Chap 6 (all) √ Task 9 √ Chap 7 (all) √ Tasks 10,11 √ Chap 8 (all) √ Ass’t 3: 1 - 8 √ Task 9 √ 10,11 √
osborne_books_business_tax_fa2016_aq2013_transitional_guidance.docx