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Annie Abyss
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Decks in this class (26)
Ethics
Name 8 safeguards,
When to disclose 3,
Factors to consider regarding dis...
6
cards
Computation
Exempt income,
Circumstances in which interest p...,
What is a close company
3
cards
Property Income
Property allowance,
The cash basis,
The accruals basis
8
cards
Pensions
Occupational pension scheme defin...,
Personal pension scheme definition,
Multiple pension schemes
12
cards
Employment income
Vouchers,
Living accomodation,
Living accomodation market value ...
19
cards
Trading Income
Badges of trade,
Trading allowance,
Capital expenditure
25
cards
Basis periods
Basis period basic rule,
Opening years first tax year,
Second tax year period of account...
9
cards
Capital Allowances - Plant and Machinery
Function vs setting,
Who is entitled to capital allowa...,
Acquisition cost
22
cards
Unincorporated trader losses
When does a trading loss arise,
Carry forward of trading losses,
Setting trading losses against ge...
9
cards
Partnerships
Taxation of partnerships,
Allocation of partnership profits,
Change in profit sharing ratio du...
10
cards
The Cash Basis
Which businesses can use the cash...,
Effect of the cash basis,
Election
7
cards
Chargeable gains for individuals and trustees
Cgt period,
Cgt first step,
Cgt chargeable persons
32
cards
Capital Gains Tax Reliefs
Principal private residence,
Ppr more than one residence,
Ppr deemed occupation
26
cards
Overseas aspects of income tax and capital gains tax
Residence,
Domicile,
Domicile of origin
19
cards
National insurance and further administrative matters
Ni contributions paid by,
Ni contributions used for,
Class 1
15
cards
Inheritance tax - basic peinciples
Iht transfers of value,
Iht starting point in calculating...,
Iht types of trust
26
cards
Inheritance tax - death estate and valuation
The death estate definition,
Tax on death estate payable by,
The death estate is chargeable to...
26
cards
Inheritance tax - reliefs and other aspects
Business property relief basic,
Business property relief allowabl...,
Bpr ownership period
21
cards
Corporation Tax
Pro forma ct comp,
Corporation tax residence,
Ct a chargeable accounting period...
24
cards
Chargeable gains for companies
Overview of chargeable gains for ...,
Indexation factor is,
Share matching rules for companies
8
cards
Additional aspects of Corporation tax
Ct pension contributions,
Ct capital profits and losses on ...,
Ct incidental costs of loan finance
16
cards
Corporation Tax Losses
Ct property losses,
Capital losses,
Trading losses
11
cards
Groups
A group exists where,
Group relief groups,
Ct group relief can be surrendere...
6
cards
Revision Learns
Residential property,
Charitable donation,
Studying abroad
59
cards
VAT
Sale of goods within the eu is ca...,
Sale of goods to a country outsid...,
Purchase of goods from a country ...
17
cards
Stamp Taxes
Charge to stamp duty,
Exemptions from stamp duty,
Stamp duty reserve tax
8
cards
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Tax Compliance
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