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PoT
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PoT
(105 decks)
Exempt chargeable assets
Chargeable Disposals
Annual exempt amount
Rate of CGT
Payment of CGT
Proforma - Disposal of Single Asset
Disposal Consideration
Allowable expenditure
Cost of acquisition
Wasting Chattels
Non-wasting Chattels
Sets of Non-wasting Chattels
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Scope of Corporation Tax
Accounting Periods for Corporation Tax
Long Periods of Account
Proforma - Corporation Tax Computation
Trading Income
Capital Allowances
UK Property Income
Loan Relationships - Interest Income
Chargeable Gains for a Company
Qualifying Charitable Donations
Calculating Corporation Tax Liability
Augmented Profits
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Disallowed Expenditure - Private Expenditure of Sole Trader
Disallowed Expenditure - Remuneration
Disallowed Expenditure - Impaired Debts
Disallowed Expenditure - Capital Expenditure
Disallowed Expenditure - Subscriptions and Donations
Disallowed Expenditure - Entertaining and Gifts
Disallowed Expenditure - Legal and Professional Charges
Disallowed Expenditure - Car Leasing and Rental Costs
Disallowed Expenditure - Other Expenses
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VAT - Basics
VAT - VAT Return
VAT - Taxable Supplies
VAT - Calculating VAT
VAT - Errors
VAT - Registering for VAT
VAT - Historic Test
VAT - Future Prospects Test
VAT - Consequences of Registration
VAT - Advantages of Voluntarily Registering for VAT
VAT - Disadvantages of Voluntarily Registering for VAT
VAT - Compulsory Deregistration
VAT - Voluntary Deregistration
VAT - Effects of Deregistration
VAT - Tax Point
VAT - Basic Tax Point
VAT - Actual Tax Point
VAT - Deposits
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Ethics - Fundamental Principles
Ethics - Professional Competence and Due Care
Ethics - Confidentiality
Ethics - Threats and Safeguards
Ethics - Safeguards Against Threats
Ethics - Conflict Resolution Process
Ethics - Threats of Conflicts of Interest
Ethics - Safeguards
Ethics - Tax Avoidance
Ethics - Tax Evasion
Ethics - Anti-Money Laundering
Ethics - Procedures
Ethics - Client Confidentiality
Ethics - Penalties
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VAT - Returns and Payments
VAT - Substantial Traders
VAT - Annual Accounting Scheme
VAT - Advantages of Annual Accounting Scheme
VAT - Disadvantages of Annual Accounting Scheme
VAT - Cash Accounting Scheme
VAT - Advantages of Cash Accounting Scheme
VAT - Disadvantages of Cash Accounting Scheme
VAT - Joining Cash or Annual Accounting Schemes
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Further Guidance Issued by HMRC
The Tax Year
Responsibilities of HMRC
HMRC Compliance Checks
HMRC Determinations
HMRC Discovery Assessments
HMRC Appeals
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Income Tax Returns
Income Tax - Submission of Returns
Income Tax - Amending Tax Returns
Income Tax - Repayment Interest
Income Tax - Late Payment
Income Tax - Penalties for Errors
Income Tax - When Penalties are Charged
Income Tax - How Penalties are Calculated
Income Tax - Penalties for Failure to Notify
Income Tax - Reasonable Excuse
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PAYE - Real Time Information
PAYE - PAYE Forms
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Administration of Tax
Admin - Corp Tax
Administration of Tax 2
