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Rory Irwin
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Decks in this class (56)
1. INTRODUCTION TO THE UK TAX SYSTEM
Tax year dates,
Is premium bond winning exempt,
Is ns i interest exempt
8
cards
3. TAXATION OF INTEREST
Find taxsalary 13 000ns i account...
1
cards
4. TAXATION OF DIVIDENDS
Dividend allowance,
How are benefits given to shareho...,
How to define close company for d...
3
cards
RELIEF FOR MARRIED COUPLES
What is usually better mca or ma,
What is mca,
What is date for mca
8
cards
DEDUCTABLE PAYMENTS
Where in pro forma is deductable ...,
Most important type of deductable...,
What is the interest on qualifyin...
4
cards
GIFT AID
Formula for net to gross,
Effect on allowances
2
cards
SCOTTISH TAXPAYERS
Marriage allowance allowed up to ...,
Test for scottish taxpayer,
What is close connection to scotland
3
cards
INTRODUCTION TO SELF-ASSESSMENT
Self assessment behaviours for pe...,
Notification of chargeability dea...,
Where find rules about penalties ...
10
cards
INTRODUCTION TO PROPERTY INCOME
How to calculate property income ...,
How are motor expenses re propert...,
How to treat provision of furnitu...
28
cards
INTRO TO EMPLOYMENT INCOME AND BENEFITS
General rule for when employees t...,
Which social security benefits ar...,
For car benefit do you use list p...
37
cards
21. CLASS 1 NAT INSURANCE
What is type 1 nat insurance,
What are age limits for nat insur...,
What is employment allowance for ...
5
cards
22. CLASS 1A AND 1B NIC
What is class 1a and 1b,
Due date for class 1a,
Name of form for submitting class...
7
cards
23. TERMINATION PAYMENTS
When termination payment nic cont...,
Is termination payment taxable if...,
Is termination payment taxable if...
12
cards
24. EMPLOYED OR SELF-EMPLOYED
What type of nic do self employed...,
What are the factors for a contra...,
What terms describe self employed...
5
cards
25. PENSION SCHEMES
What are teh different types of p...,
Max tax free contribution to pens...,
What is the annual allowance for ...
11
cards
26. ISA AND CHILD BENEFIT CHARGES
Isa max contibution annual,
What is high income child benefit...,
Which partner does high income ch...
4
cards
27. EIS
What are conditions for company t...,
What are requirements for eis rel...,
What is income tax consequence of...
9
cards
28. SHARE SCHEMES
How is gift of shares treated for...
1
cards
29. SHARE INCENTIVE PLANS (SIP)
Max value of free shares each year,
Max value of partnership shares,
How to deal with income tax when ...
7
cards
30. SAVE AS YOU EARN SHARE OPTION SCHEMES
What is biggest discount to value...,
What are the available time limit...,
What is range of payments possibl...
4
cards
31. COMPANY SHARE OPTION PLANS
What are the 2 main conditions fo...,
What is csop,
What happens when csop is sold
5
cards
32. NON-TAX ADVANTAGED SHARE OPTION SCHEMES
What is tax treatment of non tax ...
1
cards
33. ENTERPRISE MANAGEMENT INCENTIVES
What is emi
1
cards
34. RESIDENCE - STATUTORY RESIDENCE RULES
What are the three parts of the s...,
How to define if someone is in th...
2
cards
35. DOMICILE
What are the three types of domicile,
Given that domicile isn t defined...
2
cards
36. DEEMED DOMICILE
0
cards
37. TAXATION OF FOREIGN INCOME
1
cards
38. REMITTANCE BASIS
What is remittance basis,
How is remittance income taxed,
How does one calculate the person...
4
cards
39. REMITTANCE BASIS CHARGE
What are conditions for remittanc...,
What is typical remittance basis ...,
What is split year rule for remit...
3
cards
40. OVERSEAS ASPECTS OF EMPLOYMENT INCOME
What is the general rule around w...
1
cards
41. DOUBLE TAX RELIEF
How does double tax relief work
1
cards
42. INTRODUCTION TO CAPITAL GAINS TAX
What is general rule for uk resid...,
What is rule for non uk residents,
What is a wasting chattel
4
cards
43. CALCULATION OF CAPITAL GAINS
What is standard calculation temp...
1
cards
44. BUSINESS ASSET DISPOSAL RELIEF AND INVESTORS RELIEF
0
cards
45. RELIEF FOR CAPITAL LOSSES
0
cards
46. REPORTING OF GAINS AND PAYMENT OF CGT
0
cards
47. PART DISPOSALS
0
cards
48. SALE OF LEASES
0
cards
49. GRANTS OF LEASES
0
cards
50. CHATTELS
0
cards
51. CONNECTED PERSONS AND INTER-SPOUSE TRANSFERS
0
cards
52. SHARES AND SECURITIES - MATCHING RULES
0
cards
53. BONUS ISSUES AND RIGHTS ISSUES
0
cards
54. TAKEOVERS
0
cards
55. GILTS AND QUALIFYING CORPORATE BONDS
0
cards
56. EARN-OUTS AND DEFERRED CONSIDERATION
0
cards
57. EIS AND SEIS REINVESTMENT RELIEF
0
cards
58. GAINS AND LOSSES ON EIS AND SEIS SHARES
0
cards
59. PRIVATE RESIDENCE RELIEF
0
cards
60. PRIVATE RESIDENCE RELIEF - FURTHER ASPECTS
0
cards
61. ASSETS LOST OR DESTROYED
0
cards
62. COMPENSATION FOR ASSETS DAMAGED
0
cards
63. FOREIGN ASPECTS OF CAPITAL GAINS TAX
0
cards
64. DEEMED DOMICILE AND REBASING
0
cards
65. DOUBLE TAX RELIEF FOR CAPITAL GAINS TAX
0
cards
66. PURCHASE OF OWN SHARES
0
cards
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CTA - Taxation of Individuals
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