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[Music] hello and welcome to this short you could say course or lesson lecture titled basis period simplified brought to you by aswatax my name is omar aswat now as you can see from the title this is a video which will outline explain and most importantly demonstrate the basis periods accessible profits and overlap profits a key area of study in taxation as well as in practice but unfortunately most commonly misunderstood or not understood at all by students and i must say practitioners as well now myself i used to sort of avoid this topic as well even when i was studying for cta and i think the reason is because when you look at the textbooks they have massive chunky paragraphs which to be honest is no benefit to anyone when it comes to understanding basis periods and many students do approach me for this to study this specifically and we go through it using examples demonstrations and i honestly feel that visualizing the whole process will be of most benefit to you take notes once w...