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Lewis Ainscough
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Decks in this class (18)
Business Tax - Chapters 1 - 12
What is the definition of a trade 1,
What are the eight badges of trade 2,
What questions should we ask in r...
25
cards
Corporate Gains - Chapter 13 - 20
What are the 3 main exempt assets...,
When is a part disposal small 2,
What happens to the proceeds afte...
8
cards
Corporation tax - Chapter 7 - 10 - CTSA and Penalties
What are the key notification of ...,
What are the key tax return filin...,
What are the key dates to amend c...
20
cards
Corporation tax - Chapter 16 - IFAs
What is the treatment of goodwill...,
What is the treatment of goodwill...,
What is the treatment of goodwill...
7
cards
Corporation tax - Chapter 17 - 18 - R&D
What are the 3 conditions to clai...,
What is rdqe under in house r d 2,
What is allowable for contracted ...
10
cards
Corporation tax - Chapter 23 - 27
What are the 3 conditions for a c...,
When must current year group reli...,
Can pre 2017 losses be group reli...
16
cards
Corporation tax - Chapter 28 - 30
Group capital gains, De-grouping charges and SSE
8
cards
Overseas tax - Chapters 1 - 5
When does a non uk resident compa...,
What are examples of when a non u...,
When are activities part of a fra...
26
cards
Overseas tax - Chapter 6 - 7 - TP
When do transfer pricing rules ap...,
What are the two exemptions to tr...,
When would the tp exemptions not ...
11
cards
Overseas tax - Chapter 8 - 10 - DTT
What are the key wht rates 1,
What article can be used to resol...,
What are the first set of rules r...
8
cards
Overseas tax - Chapters 11 - 13 - CIR
What are the 7 steps for a cir ca...,
What is the antie de minimus and ...,
How do we calculate the antie ste...
10
cards
Overseas tax - Chapters 14 - 15 - CFCs
What is a cfc 1,
What are the four tests of contro...,
What are the 5 exemptions for cfc...
13
cards
Corporate Gains - Chapter 32 - 36 - Anti-Avoidance
When does gaar apply and what hap...,
What are the four safeguards for ...,
What is the penalty for failing t...
3
cards
Notes from Exam Practice Questions
What is holdover relief and when ...,
What should be provided if purcha...,
What can be claimed under s179za ...
14
cards
IMOC, SAO, UTT and Tax Strategies
What are the requirements to repo...,
What is the penalty for not compl...,
What are the thresholds for compa...
4
cards
Loan Relationships and Derivative Contracts
What is the definition of a loan ...,
What is the default tax treatment...,
What is the equivalent rules to n...
10
cards
DOTAS, Follower Notices and Accelerated Payments
How do the dotas rules operate 1,
When does a tax scheme need to be...,
Name five hallmarks set out in si...
8
cards
SAYE/CSOP and SIPs
When can a company obtain tax rel...,
When can a company obtain tax rel...,
Conditions to qualify for relief ...
3
cards
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CTA - Corporation Tax
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