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By:
Ben Portlock
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Decks in this class (24)
Chapter 1 - Introduction to Self Assessment
Notification 1,
Notification penalties 2,
Deliberate and concealed 3
17
cards
Chapter 2 - Payment Dates, Interest and Penalties
Payment of tax 1,
Interest 2,
Penalties 3
5
cards
Chapter 3 - Self Assessment - Further Aspects
Payments on account 1,
Discovery assessments 2,
Discovery assessment cont 3
4
cards
Chapter 4 - Class 1 NIC
Class 1 1,
Earnings 2,
Class 1 primary rates 3
7
cards
Chapter 5 - Class 1A and 1B NIC
1a and 1b 1,
Class 1a 2,
Class 1b 3
3
cards
Chapter 6 - Class 2 and 4 NIC
Class 2 and 4 1,
Class 2 2,
Class 4 3
6
cards
Chapter 7 - Employed or Self-Employed
Introduction 1,
Determining employment status 2,
Factors to consider 3
11
cards
Chapter 8 - Introduction to CGT
Definition 1,
Chargeable person 2,
Chargeable disposal 3
10
cards
Chapter 9 - Calculation of Capital Gains
Calculation of gains 1,
Proceeds of sale 2,
Acquisition costs 3
5
cards
Chapter 10 - Entrepreneurs' Relief
Basics 1,
Most common availability 2,
Operation of the relief 3
10
cards
Chapter 11 - Relief for Capital Losses
Offset of capital losses 1,
Losses 2,
Excess loss 3
4
cards
Chapter 12 - Part Disposals
Basics 1,
Formula 2,
Note 3
4
cards
Chapter 13 - Sale of Leases
Definitions 1,
Assignment of a lease 2,
Long lease 3
6
cards
Chapter 14 - Grant of Lease
Introduction 1,
Basics 2,
Granting a long lease 3
4
cards
Chapter 15 - Chattels
Introduction 1,
Wasting chattels 2,
Wasting chattels exception 3
7
cards
Chapter 16 - Connected Persons and Inter-Spouse Transfers
Connected persons 1,
Connected persons 2,
No gain no loss 3
3
cards
Chapter 17 - Shares and Securities - Matching Rules
Share matching rules 1,
Rule 1 2,
Rule 2 3
5
cards
Chapter 18 - Rollover Relief
Introduction 1,
Rollover relief 2,
Proceeds not fully reinvested 3
12
cards
Chapter 19 - Rollover Relief and Depreciating Assets
Depreciating assets 1,
Examples 2,
Note 3
5
cards
Chapter 20 - Rollover Relief - Further Aspects
Partial business use 1
1
cards
Chapter 21 - Gift Relief
Introduction 1,
Deferral relief 2,
Qualifying assets 3
4
cards
Gift Relief - Restrictions
Restriction for sales at underval...,
Excess proceeds 2,
Interaction with er 3
3
cards
Chapter 23 - EIS Reinvestment Relief
Eis scheme 1,
Knowledge intensive companies 2,
Reinvestment relief 3
11
cards
Chapter 24 - Partnership Capital Gains
Introduction 1,
Disposals of assets by a partners...,
Distribution of assets between pa...
3
cards
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Paper 2: Income Tax and CGT
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