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Stephen Moule
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Decks in this class (27)
Chapter 1: The UK tax system
0
cards
Chapter 2: Basic Income Tax Computation
Which taxation principle is liste...,
Which taxation principle is liste...,
Which taxation principle is liste...
7
cards
Chapter 8 - Capital Allowances
What are the four things that do ...,
What are the additions qualifying...,
What are the additions qualifying...
11
cards
Chapter 15 - Taxable total profits
Do we have adjustments for privat...,
Give two examples of trade intere...,
Give three examples of non trade ...
45
cards
Chapter 16 - Losses for companies
How do you calculate adjusted tra...,
What will a companies trading los...,
What are the four reliefs for tra...
15
cards
Chapter 18 - Tax administration of a company
When must a company notify hmrc a...,
By when must a company have filed...,
How must a company file their acc...
9
cards
Chapter 19 - Computation of gains and tax payable
For capital gains to occur what a...,
Who is a chargeable person,
What is a chargeable disposal
11
cards
Chapter 20 - Capital gains (Special rules)
What are the three special rules ...,
What is the tax planning opportun...,
What is the tax planning opportun...
16
cards
Chapter 21 - CGT - Shares and securities
All shares are subject to capital...,
What is the definition of a quali...,
What is the formula to work out t...
9
cards
Chapter 22 - CGT - Reliefs for individuals
What ppr relief does someone get ...,
What ppr relief does someone get ...,
Look at the notes
3
cards
Chapter 25 - VAT: Outline
Is vat direct or indirect,
What is vat charged on,
Who is vat suffered by
87
cards
Chapter 26 - VAT: Administration and overseas aspects
What are the two things all regis...,
What is the deadline for submitti...,
How long are vat refunds usually ...
51
cards
Chapter 9 - Basis of Assessment
What is the basis of assessment f...,
For the second tax year if the pe...,
For the second tax year if the pe...
6
cards
Chapter 10 - Partnerships
What is a body of persons carryin...,
How are partners taxed,
Can individual partners claim cap...
3
cards
Chapter 11 - Trading losses for individuals
Can capital allowances turn a tax...,
Can capital allowances increase a...,
What is put on an individuals tra...
19
cards
Chapter 12 - National Insurance
What is the basis of assessment f...,
What is the basis of assessment f...,
What is the basis of assessment f...
22
cards
Chapter 13 - Tax administration for individuals
Under the self assessment system ...,
When must payment of an individua...,
What is the deadline for submitti...
38
cards
Chapter 14 - Intro to Corporation tax
What is any period for which a co...,
What is an accounting period neve...,
When does an accounting period start
12
cards
Chapter 15 - Taxable total profits
What are the four key differences...,
What is the difference with priva...,
What is the difference with divid...
3
cards
Chapter 17 - Groups of companies
Group relief is available to memb...,
How does group relief work,
When are two companies members of...
13
cards
Chapter 18 - Tax administration of a company
When must a companies self assess...,
When must a company pay corporati...,
How long must records be held
19
cards
Chapter 19 - Computation of gains and tax payable
What are the three things needed ...,
Who can be a chargeable person,
What are exempt disposals
24
cards
Chapter 20 - Computation of gains (Special rules)
What is the formula for a part di...,
What is the expected life of a wa...,
What is the expected life of a no...
9
cards
Chapter 21 - CGT: Shares and securities for individuals
What are the three types of share...,
What is the matching principle wi...,
How do you caculate the cash proc...
3
cards
Chapter 22 - CGT - Reliefs for individuals
What are the two non business ass...,
What are the four business asset ...,
What is the calculation for princ...
15
cards
Chapter 24 - Inheritance tax
What is inheritance tax charged on,
When does a charge to inheritance...,
What is a gift of any asset which...
40
cards
Chapter 6 - Pensions
Who can contribute into a pension...,
What are the two conditions for t...,
What is tax relief available on
6
cards
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taxation acca
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