This class was created by Brainscape user Ruth Oakden. Visit their profile to learn more about the creator.
By:
Ruth Oakden
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- flashcards
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Decks in this class (11)
Common Adjustments
Pre trading expenditure time limit,
Business gifts are disallowed unless,
Operating lease
14
cards
Case Law
Example for fines and penalties,
Example for commencement of trade,
Example for ca setting cannot be ...
12
cards
Stock Adjustments
Cessation stock being sold transf...,
Cessation to unconnected uk trader,
Cessation
5
cards
Transition to Tax Year Basis
Standard part,
Transitional part,
Spread of transitional profits
8
cards
Capital allowances
Functionality test,
Buildings list a not qualifying a...,
Buildings list b not qualifying a...
25
cards
S&B allowance
S b general,
What rate is s b allowance,
S b disposal rules
13
cards
losses - continuing trade
Continuing trade types of losses,
S64 current year losses,
S84
12
cards
losses - opening/closing years
Opening year losses s72 72 74,
S72 restriction,
Closing year losses s89
7
cards
general partnerships
Types of partners,
Pentaties,
Profit sharing
7
cards
incorporation
1
cards
partnership lossses
Intro,
Available reliefs,
Notional losses
6
cards
More about
Business Tax
- Class purpose General learning
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