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Samantha Potter
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Decks in this class (28)
Corp Tax - Chapter 1
Resident in the uk,
Non resident companies charged ct...,
Accounting period begins the earl...
16
cards
Corp Tax - Chapter 3
If an ap exceeds 12m then what is...,
What is not split between periods,
When are dividends included in th...
3
cards
Corp Tax - Chapter 4
When is corp tax due for smaller ...,
When is corp tax due for large co...,
Ct600 criteria
13
cards
Corp Tax - Chapter 5
Augmented profits are,
Dates,
Amount due formula
7
cards
Corp Tax - Chapter 6
Hmrc interest,
When does repayment interest start,
Loss carry back repayment
4
cards
Corp Tax - Chapter 7
Penalties for failure to notify c...,
Notification of chargeability,
Penalties for late returns flat rate
7
cards
Corp Tax - Chapter 8
Loan relationship examples,
Loan relationship income and expe...,
Late interest payable to particip...
6
cards
Corp Tax - Chapter 9
Are capital gains included in the...,
What assets are exempt from cgt,
What exemptions apply for compani...
9
cards
Corp Tax - Chapter 10
When did the rules for intangible...,
Ifas before how are debits and cr...,
Intangible assets examples
10
cards
Corp Tax - Chapter 11
Related parties person to company,
Royalties payable to related part...,
Goodwill on acquisition ct relief
4
cards
Corp Tax - Chapter 12
R d legislation references,
Small and medium companies qual e...,
Sme definition
14
cards
Corp Tax - Chapter 13
Investment company,
Management expenses are they dedu...,
Are capital expenses allowed
5
cards
Corp Tax - Chapter 14
Current year loss,
Carry back claim,
Cb claim period less than 12m
18
cards
Corp Tax - Chapter 15
Non trading losses cy claim,
Ntlr losses before or after tradi...,
Carry back claim ntlr lower of
14
cards
Corp Tax - Chapter 16
Why do the anti avoidance rules e...,
Change in ownership criteria,
Exemptions to cio
12
cards
Corp Tax - Chapter 17
Unconnected companies tax consequ...,
Unconnected companies tax consequ...,
50 connected companies tax conseq...
8
cards
Corp Tax - Chapter 18
Sale of shares seller,
Management buy outs,
Advantages of setting up a new co...
16
cards
Corp Tax - Chapter 19
Close company definition,
Is a manager who owns 20 of the c...,
For close company purposes associ...
6
cards
Corp Tax - Chapter 20
When are non quarterly companies ...,
S455 rate,
Amount of loan outstanding is the...
10
cards
Corp Tax - Chapter 21
Loans made in the ordinary course...,
Loans in supply of goods services...,
Charitable trusts where the loan ...
7
cards
Corp Tax - Chapter 22
Which payments must 20 tax be ded...,
Interest and royalty payments mad...,
Annual payment characteristics
10
cards
Corp Tax - Chapter 23 - need to do.
1
cards
Corp Tax - Chapter 24
What is a provision,
What frs is a provision,
Hmrc will accept provisions as de...
6
cards
Corp Tax - Chapter 25
Income treatment,
Capital treatment,
Legal requirement
13
cards
Corp Tax - Chapter 26
Distributions made in respect of ...,
What happens if distribution cap ...,
Time limit for dissolution
7
cards
Corp Tax - Chapter 27
Distributions list
1
cards
Corp Tax - Chapter 28
Statutory deduction,
When is relief given,
Conditions
5
cards
Corp Tax - Chapter 29
Where remuneration is paid in cas...,
Are dividends classified as earni...,
Dividend downsides
10
cards
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