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Daisie Lafford
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Decks in this class (25)
1 The UK tax system
What are three things that the uk...,
What are three things that the uk...,
What is an example of progressive...
44
cards
2 Basic income tax computation
Who are assessable persons,
What are residents of the uk taxe...,
How is income treated for married...
46
cards
3 Property and Investment Income
What are other types of sources o...,
What type of savings interest is ...,
What is the starting rate of tax ...
29
cards
4 Employment Income
What are assessable earnings,
What is the date of receipt,
What is the date of receipt for d...
59
cards
5 Income from self-employment
How are profits assessed in a tax...,
What is the statutory definition ...,
What are the badges of trade sofirm
39
cards
6 Capital allowances: Plant and machinery
What is the purpose of capital al...,
Who may claim capital allowances,
Who are capital allowances not av...
52
cards
7 Sole traders: Basis of assessment
0
cards
8 Partnerships
What is the definition of a partn...,
What is the basis of assessment i...,
What are not allowable expenses f...
8
cards
9 Trading losses for individuals
0
cards
10 Pensions
What are two different types of p...,
What are the two different types ...,
What is a defined benefit scheme
29
cards
11 National insurance
What is the primary threshold for...,
Who is liable for class 1 primary...,
Who is liable for class 1 seconda...
25
cards
12 Tax administration for individuals
When is the tax return deadlines,
What is the filing date,
What does a statement of account ...
54
cards
13 Computation of gains and tax payable
Who is capital gains charged on,
What are treated as chargeable di...,
What are treated as exempt disposals
15
cards
14 Computation of gains: Special rules
0
cards
15 CGT: Shares and securities for individuals
0
cards
16 CGT: Reliefs for individuals
0
cards
17 Inheritance tax
What is inheritance tax charged on,
When does a charge to iht arise,
What is a transfer of value iht
42
cards
18 Introduction to corporation tax
Whats is chargeable accounting pe...,
When does a cap start,
When does a cap end
6
cards
19 Taxable total profits
0
cards
20 Chargeable gains for companies
0
cards
21 Losses for companies
0
cards
22 Groups of companies
0
cards
23 Tax administration for a company
When do companies need to submit ...,
When do companies need to pay cor...,
Who needs to tag accounts ixbrl
31
cards
24 VAT: Outline
Can a trader making exempt suppli...,
Can a trader making zero rated su...,
What is the historic turnover test
22
cards
25 VAT: Administration and overseas aspects
0
cards
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f6 taxation
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