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Decks in this class (24)
Chapter 1: The UK Tax System
Indirect tax,
Direct tax,
Difference between indirect and d...
14
cards
Chapter 1: The UK Tax System - Sources of LAW
Statute law tax legislation descr...,
Statutory instruments,
Case law
8
cards
Chapter 2: Income tax computation
Is exempt income included on an i...,
Examples of exempt income,
Should you state in your answer t...
14
cards
Chapter 3: Income from employment
When are employees taxed includin...,
Directors can manipulate the timi...,
Criteria for allowable expenditur...
12
cards
Chapter 4: Benefits
When are benefits taxed,
Employees with a company car are ...,
Non hybrid cars calculating the a...
25
cards
Chapter 5: Property Income and the accrued income scheme
What basis is rental lease of a p...,
Allowable deductions,
Finance costs for a residential p...
15
cards
Chapter 6: Self-employment
What year is the transitional yea...,
Badges of trade 6 principles,
General rule for if expenditure i...
13
cards
Chapter 7: Capital allowances
The function test for plant,
Aia includes,
Main pool
13
cards
Chapter 8: Partnerships
Partnership
1
cards
Chapter 9: Trading losses
How to record a trading loss,
The trader can choose to set trad...,
Can you restrict a loss to preser...
11
cards
Chapter 10: Pensions
Age limit to contribute to pension,
Maximum contribution,
Annual allowance
9
cards
Chapter 11: National Insurance
Age for class one primary,
What do earnings include for clas...,
When is employment allowance not ...
7
cards
Chapter 12: Capital Gains Tax
What should you use aea on first,
What,
Part disposal formula
10
cards
Chapter 13: Chattles and wasting assets
What are chattels,
Wasting chattels life under 50 years,
Wasting chattel plant and machinery
8
cards
Chapter 14: CGT Reliefs
Principle private residence relie...,
Deemed occupation for ppr relief4...,
Other points regarding ppr relif ...
20
cards
Chapter 15: Shares and securities
Matching rules,
Quoted shares price are at what cost,
Bonus issue
7
cards
Chapter 16: IHT
Persons chargeable to iht,
Transfers of value,
Exempt transfers
15
cards
Chapter 17: Corporation tax
Accounting period,
Residence for companies,
Period of account
17
cards
Chapter 18: Corporate gains and other tax plannings
Matching rules,
Indexation date ended,
Bonus issue rights issue which is...
4
cards
Chapter 19: Corporation Tax losses
What are total profits,
Current year loss relief,
Prior year loss relief
9
cards
Chapter 20: Groups of companies
Group relief group the following ...,
Group relief group is available if,
Group relief group can surrender
9
cards
Chapter 21: VAT #
Exempt supplies,
Vat registration historical test,
Vat registration future test
30
cards
Chapter 22: Obligations for individuals
Filing returns for self assessmen...,
Hmrc to correct errors on tax ret...,
If a taxpayer does not receive a ...
14
cards
Chapter 23: Company tax admin
A company must notify hmrc of com...,
Filing date ct600,
Payment of corp tax large compani...
3
cards
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Taxation ACCA
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