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Emily Goad
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Decks in this class (23)
Income Tax - Topic 1
Which loans qualify for qualifyin...,
How is qualifying interest relief...,
For spouses and civil partnership...
9
cards
Employment Income
State the factors of employment o...,
What is the proforma for calculat...,
What basis do we calculate employ...
31
cards
Property and Investment income
What basis do we calculate proper...,
What is the proforma for calculat...,
What is replacement domestic item...
13
cards
Pensions
What are the two types of pensions,
What are the tax implications for...,
What are the tax implications for...
13
cards
Capital Gains Tax
What are the exempt assets for ca...,
What are the chargeable assets fo...,
Whats the pro forma for chargeabl...
15
cards
Topic 6 - Capital Gains Tax - Shares and securities
State exempt shares and securities,
What s the definition of a qcb,
How do you value shares for uncon...
15
cards
Topic 7 - Stamp Duty
When does stamp duty occur,
How do you calculate the stamp duty,
What are the exemptions for stamp...
5
cards
Capital Gains Reliefs for individuals
When will you get badr,
What are the qualifying business ...,
What is the restriction rule of b...
47
cards
Topic 9 - Overseas
Define domicile status,
What are the 4 types of domicile,
Define residence 3 steps
28
cards
Topic 10- Inheritance Tax
When would iht be charged,
State the exempt transfers,
How is a diminution in value tran...
23
cards
Topic 11 - IHT Special Rules
How would you calculate the value...,
How would you calculate unit trusts,
Shares and securities can be sold...
34
cards
Topic 12 - Inheritance Tax - additional aspects
What extra rules are there for do...,
If a non uk domicile individual e...,
State the location of assets for ...
13
cards
Topic 13 - Trusts
Name the two types of trusts,
What is a discretionary trust,
What are the it implications of a dt
9
cards
Topic 14-Ethics
List the 5 fundamental principles,
What actions matters should be co...,
What actions should be completed ...
21
cards
Topic 15 - Unincorporated businesses
List the badges of trade,
State the disallowable expenditure,
What is the capital allowance com...
30
cards
Topic 16: Unincorporated business
When does succession to trade bet...,
What are the tax implications of ...,
What are the conditions for succe...
11
cards
What is the implication for commencement of the partnership?
What is the implication for comme...,
Which reliefs are available for p...,
Partnership capital gains tax eac...
3
cards
Topic 18: Corporation Tax
What is an accounting period ap,
What is a period of account,
What is the proforma to arrive at...
33
cards
Topic 19 - Corporation Tax losses
What are the options for trading ...,
What are the options for capital ...,
What are the options for property...
8
cards
Topic 20 - Family
Define a close company,
What are the implications for the...,
What are the implications for the...
20
cards
Groups
Define a 75 group relief group,
List the tax implication of being...,
List the tax implications of pre ...
16
cards
Topic 23 - Overseas for companies
What s the definition of being uk...,
A non uk resident company is char...,
What are the implication of makin...
12
cards
Topic 24 - VAT
Identify when pre registration va...,
When must may deregister for vat,
How does the annual accounting sc...
30
cards
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advanced tax
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