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By:
Ben Beard
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Decks in this class (47)
Chapter 1 - Introduction to CT
12 residence,
13 accounting periods,
15 corporation tax computation
5
cards
Chapter 2 Computation of CT
21 financial year 2020
1
cards
Chapter 3 Long periods of account
31 introduction,
32 preparing the ct returns
2
cards
Chapter 4 Corporation tax self assessment
41 introduction,
42 duty of notify chargeability,
43 notice to file a return
11
cards
Chapter 5 Payment of CT
52 large and very large companies,
53 instalment due dates,
55 very large companies instalmen...
5
cards
Chapter 6 Interest on late paid tax and repayments
61 introduction,
62 interest on instalments
2
cards
Chapter 7 CTSA Penalty regime
72 penalties for failure to notif...,
73 penalties for late returns,
74 penalty for failing to keep re...
6
cards
Chapter 8 Property Income
82 expenses,
83 loan interest
2
cards
Chapter 9 Loan relationships
91 definition,
92 treatment of income and expenses,
93 purpose of the loan relationship
3
cards
Chapter 10 Loan relationships – connected companies
101 definition of connected compa...,
102 amortized cost and fair value,
103 impairments and released debts
4
cards
Chapter 11 Relief for trading losses
112 relief for trading losses,
113 current year relief,
114 carry back of losses
5
cards
Chapter 12 Relief for other losses
122 losses of a uk property business,
123 losses of an overseas propert...,
124 loan relationships non tradin...
3
cards
Chapter 13 Corporate Capital Gains
132 computations of gains,
133 indexation allowance,
134 enhancement expenditure
9
cards
Chapter 14 Substantial Shareholding Exemption
142 outline of the relief,
143 substantial shareholding requ...,
144 conditions
5
cards
Chapter 15 Intangible fixed assets
151 introduction,
152 ifas,
153 credits and debits
9
cards
Chapter 16 IFA – related parties
162 related parties defined,
163 intangible assets acquired fr...,
164 transfers of ifas between rel...
5
cards
Chapter 17 Research and development expenditure
172 definition of r d,
173 relief for small and medium s...,
175 qualifying r d
9
cards
Chapter 18 Companies with investment business
181 definitions,
182 management expenses,
183 relief for management expenses
4
cards
Chapter 19 The principles of Group Relief
191 introduction,
193 available amounts,
194 group relief for brought forw...
4
cards
Chapter 20 Group Relief – further aspects
202 non coterminous aps,
204 company joining and leaving a...,
208 worldwide groups
3
cards
Chapter 21 Consortium Relief
211 consortium relief,
213 available amounts,
214 consortium company loss deeme...
3
cards
Chapter 22 Group Consortium Companies
221 definition and effect,
222 group relief claims made,
223 consortium holding companies
3
cards
Chapter 23 Group Administration
231 group relief,
232 simplified arrangements for g...,
233 group payment arrangements
4
cards
Chapter 24 Group Capital Gains
241 definition,
242 intra group transfers of assets,
243 reallocation of gains and losses
5
cards
Chapter 25 Group Gains – further aspects
251 companies leaving a group,
252 intangible fixed assets withi...,
254 use of realized pre entry cap...
3
cards
Chapter 26 Change in ownership of a company
261 introduction,
263 change in ownership,
264 major change in nature or con...
6
cards
Chapter 27 Transfers of trade
272 transfer of trade between 50 ...,
273 transfer of trade between com...
2
cards
Chapter 28 Sale of shares
282 sale of shares between unconn...,
283 sale of shares between unconn...
2
cards
Chapter 29 Close company definition
291 introduction,
292 directors,
293 associates
3
cards
Chapter 30 Close Company Implications
301 introduction,
303 section 455 tax,
304 repayment of s455 tax
4
cards
Chapter 31 Close Company Implications – further aspects
311 loans excluded from the s455 ...,
312 benefits to participators,
313 beneficial loan interest
4
cards
Chapter 32 Accounting for Income tax
321 income tax withheld,
322 income tax suffered,
323 quarterly accounting
3
cards
Chapter 33 Overseas matters for companies
331 introduction,
332 company residence,
333 double tax relief
5
cards
Chapter 34 Transfer Pricing
342 when the transfer pricing rul...,
343 implications of transfer pric...,
344 exemption for dormant compani...
4
cards
Chapter 35 Purchase of own shares
351 introduction,
352 corporate shareholders,
353 individuals as shareholders i...
5
cards
Chapter 1 Incorporation
11 introduction,
12 income tax,
13 hoe to incorporate a business
8
cards
Chapter 2 Limited Liability Partnerships
22 formalities on setting up,
23 members of an llp,
24 tax implications
7
cards
Chapter 3 Mixed Partnerships
31 introduction,
32 tax consequences of a corporat...
2
cards
Chapter 4 Termination Payments
Part 1,
Part 2,
Part 3
3
cards
Chapter 5 Employed or self employed
51 introduction,
52 why does it matter,
53 determining employment status
4
cards
Chapter 6 Personal Service Companies
61 introduction
1
cards
Chapter 7 Connected Persons
1
1
cards
Chapter 8 Takeovers
1
1
cards
Chapter 9 Gilts and QCBs
1
1
cards
Chapter 10 Bad Debt relief
102 the problem,
103 conditions
2
cards
Chapter 11 The annual and cash accounting schemes
111 annual accounting,
112 annual accounting conditions,
113 leaving the annual accounting...
5
cards
Chapter 12 The Flat-rate scheme
121 introduction,
122 eligibility,
123 flat rate percentage
8
cards
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paper 4: corporation tax
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