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Ben Beard
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Decks in this class (40)
Chapter 4 – taxation of dividend income
Taxation of dividend income
1
cards
Chapter 5 – Other Taxable Income
Trust income and parental settlem...,
Unit trusts company loan stock in...,
Qualifying care relief
3
cards
Chapter 6 – Relief for married couples
Relief for married couples
1
cards
Chapter 7 – Deductible Payments
Deductible payments and qualifyin...,
Qualifying interest s390 s392 s39...
2
cards
Chapter 8 Tax Relief on Donations to Charity
Donations to charity
1
cards
Chapter 9 Tax Reducers
Tax reducers eis seis sitr and vct
1
cards
Chapter 10 Scottish and Welsh Taxpayers
Scottish and welsh taxpayers
1
cards
Chapter 11: Introduction to Self-Assessment
Tax returns and penalties for mis...,
Issue of a tax return filing dead...,
Penalties for late returns amendm...
5
cards
Chapter 12 – Payment Dates, interest and penalties
Payment dates interest and penalties
1
cards
Chapter 13 Self-Assessment Further Aspects
Self assessment further aspects
1
cards
Chapter 14 – Introduction to Property Income
Property income and allowable exp...,
Motor expenses and revenue v capi...,
Replacement domestic items relief...
4
cards
Chapter 15 Property Income – Further Aspects
Overseas property and fhl,
Other fhl points reits,
Premium on leases and grant of a ...
3
cards
Chapter 16 – Introduction to Employment Income and benefits
Taxable benefits and the cash equ...,
Disclosing benefits pension and s...
2
cards
Chapter 17 Company Car and fuel benefits
Car benefit,
Fuel benefit
2
cards
Chapter 18 – Living Accommodation taxable benefit
Job related accommodation rented ...,
Employer owned accommodation the ...
2
cards
Chapter 19 – Loans to employees and use of assets
Loans to employees average method...,
Uses of employers asset transfer ...
2
cards
Chapter 20 – Miscellaneous benefits and other points
Vans mobile phones and vouchers,
Mileage allowances,
Childcare tax free childcare sche...
4
cards
Chapter 21 Expenses of Employment
Expenses deduction expenses trave...,
Charitable donations reimbursed b...
2
cards
Chapter 22 – Class 1 National Insurance contributions
Classes of nic class 1 nic,
Earnings class 1 primary contribu...
2
cards
Chapter 23 Class 1A and Class 1B National Insurance
Class 1a and 1b nic
1
cards
Chapter 24 Classes 2 and 4 National Insurance
Class 2 and class 4 nic annual ma...
1
cards
Chapter 25 Termination Payments
S401 fully exempt payments an par...,
Redundancy payments payments in t...,
Post employment notice pay nic im...
4
cards
Chapter 26 Pension Schemes
Pension funds and retirement bene...,
Maximum contributions relevant ea...,
Tapered annual allowance for high...
3
cards
Chapter 27 Miscellaneous Provisions
National saving certificates prem...,
Pre owned assets,
Life insurance liability of the p...
3
cards
Chapter 28 The Enterprise Investment Scheme
Enterprise investment scheme carr...,
Relevant shares qualifying invest...,
Seis and seis conditions
3
cards
Chapter 29 Venture Capital Trusts
Vct
1
cards
Chapter 30 Social Investment Tax Relief
Social investment tax relief
1
cards
Chapter 31 Introduction to share schemes
General principles gifts of share...,
Nic implications of share gifts i...
2
cards
Chapter 32 Share Incentive Plans
Operation of a sip,
Free shares and partnership shares,
Matching shares and dividend shares
3
cards
Chapter 33 Savings Related Share Option Schemes
Share options and considerations,
The saye account tax implications...
2
cards
Chapter 34 Company Share Option Plans
Company share option plans
1
cards
Chapter 35 Enterprise Management Incentives
Operation of the scheme and quali...,
Income tax and cgt implications
2
cards
Chapter 36 The statutory residence rules
Statutory residence test and the ...,
The automatic uk tests,
The sufficient ties test
4
cards
Chapter 37 – Domicile
Domicile
1
cards
Chapter 38 Taxation of foreign income general principles
Arising and remittance basis defi...,
Foreign income domiciled and not ...
2
cards
Chapter 39 The remittance basis
The remittance basis rates of tax...,
Using the remittance basis withou...
2
cards
Chapter 40 the remittance basis charge
Remittance basis charge
1
cards
Chapter 41 Deemed Domicile
Deemed domicile
1
cards
Chapter 42 Overseas Aspects of employment income
Employees resident and domiciled ...,
Overseas workday relief section 2...
2
cards
Chapter 43 Double Tax Relief
0
cards
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ATT - Personal Income Tax (NEW)
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