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ACA - Principles of Tax

This class was created by Brainscape user kiertan kaur varaitch. Visit their profile to learn more about the creator.

By: kiertan kaur varaitch
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Decks in this class (17)

1 - Ethics
5 fundamental principles 1,
5 threats to fundamental principl...,
Safeguards 3
10  cards
2 - Into to taxation
How does the government encourage...,
How does the government discourag...,
Direct tax 3
16  cards
3 - Into to income tax
Chargeable income 1,
Exempt income 2,
Income received net of tax 3
19  cards
4 - Employment income
What counts as employment income 1,
If income was for last year but r...,
If income received last year but ...
17  cards
5 - trading profits
What are the badges of trade 1,
Cash basis 2,
Accruals basis 3
17  cards
6 - capital allowances
What are capital allowances 1,
For what is ca allowed for 2,
What is ca not allowed for 3
14  cards
7 - trading profits basis of assessment
When is the tax year 1,
Late account date rule 2,
Ceasing to trade 3
3  cards
11 - VAT
How is vat collected 1,
Difference between output and inp...,
Blank 3
42  cards
12 - VAT
When is input tax reclaimed 1,
What is tax period 2,
When must you submit the vat retu...
22  cards
13 - admin income tax
When would you need to submit a s...,
When does a taxpayer have to noti...,
What are the 3 types of return 3
19  cards
13 - admin corporation tax
Notice of chargeability 1,
When must ct return be submitted 2,
How do they submit return 3
7  cards
13 - admine PAYE
When must paye and nics liabiliti...,
P11d 2,
P60 3
7  cards
13 - admin VAT
When is the deadline for filing a...,
How does the points based late su...,
When do each point expire 3
9  cards
13 - admin common penalty regime
For what reasons would penalty ar...,
Failure to notify chargeability 2,
Failure to notify chargeability 3
12  cards
13 - admin
What are the time limits for a di...,
When can you appeal hmrc 2,
What are the consequences of dish...
6  cards
8 - NIC
Class 1 1,
Class 1a 2,
Class 4 3
13  cards
9 - Capital gains tax
What is capital gains tax 1,
What is an allowable loss 2,
How to know if cgt applies 3
27  cards

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ACA - Principles of Tax

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