This class was created by Brainscape user C T. Visit their profile to learn more about the creator.
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C T
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Decks in this class (12)
1. Business Mediums
Def sole traders 1,
Personal liability of sole traders 2,
Regulations for sole traders 3
59
cards
6. Partnerships
Definition of partnership 1,
Which sections of the pa 1890 can...,
Partnership names cannot 3
47
cards
7. Trading: Calculating Profits and Paying VAT
Def income profits 1,
Def capital profits 2,
How is trading income calculated ...
26
cards
9. Income Tax
When do partners pay income tax 1,
When does the tax year run 2,
Steps for calculating income tax 3
23
cards
2. Company Decision Making + Shareholders
How are votes counted for a writt...,
Can all companies use the written...,
When is it necessary to have a fu...
47
cards
3. Directors
Director s duty to promote succes...,
Test for breach of s 172 ca 2006 2,
Potential defences to s 173 duty ...
57
cards
4. Equity Finance
Def allotment 1,
Def share transfer 2,
Def share buyback 3
59
cards
5. Debt Finance
Priority of fixed and floating ch...,
Order of fixed charges ranking ge...,
Consequences if a fixed floating ...
64
cards
10. Capital Gains Tax
Four categories of chargeable per...,
Definition of a chargeable asset 2,
What is not included as a chargea...
48
cards
11. Corporation Tax
Corporation tax financial year 1,
Corporation tax rates 2,
Corporation tax calculation steps 3
51
cards
8. Corporate Insolvency
A company may be wound up by the ...,
Definition of insolvency 2,
Explain the importance of establi...
91
cards
8. Personal Insolvency
When is an individual insolvent 1,
Three ways to prove personal inso...,
If a person is insolvent what opt...
54
cards
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BL&P
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