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sarah cuerden
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Decks in this class (25)
Share Inceptive Plan (SIP) -IAT
Explain the implications of gifti...,
When are assets readily convertable,
What are the share options under ...
10
cards
Company Share Incentive Plan (CSOP)
Describe a csop,
What are the conditions for a csop,
Explain the tax treatment in the ...
5
cards
No Tax advantage share scheme
Describe a non tax advantaged sha...,
If readily convertable what is of...,
How do you calculate capital gain...
3
cards
SAYE
Decriber the principles of a saye,
Conditions discount max min compa...,
Main tax implication
3
cards
EMI (Enterprice management incentives)
Define an emi,
What the company needs to do,
What are the conditions for the c...
9
cards
Adjustments to Profit
Legal fees,
What is the enduring benefit test,
What is the rule
5
cards
Business Asset Disposal Relief
Senario sole trader disposing of ...,
Scenario sole trade ceases to tra...,
Scenario partner sells partnershi...
20
cards
Roll Over Relief
What is the proforma for ror,
How does ror work,
What are the conditions who can c...
18
cards
Gift Relief
What are the two types of gift re...,
When can gift relief be claimed u...,
Unusual gift relief under s165
13
cards
Corporation Tax
What do we compare to the tax tab...,
What is augmented profits what do...,
What is a 51 subsidiary for augme...
9
cards
Close Company
What is a close company,
What is control in terms of a clo...,
What do we need to inlcude when l...
17
cards
Fixtures & Fittings
Condition,
Amount,
How
6
cards
Capital allowance
Timing rules,
Deposit paid,
Hire purchase
3
cards
Penalty
0
cards
Incorporation
Income tax,
Stock,
Capital allowance
11
cards
Cash Basis
Conditions for a st,
Short period long period,
How to claim election and how it ...
17
cards
Partnership Losses
New partner joins partnership,
What is a non active member,
What are the restrctions for non ...
7
cards
Benefits in Kind
What is a psa,
How to calculate the tax owed by ...
2
cards
Purchase of own shares
Why might a company pruchase its ...,
How is the pos distributed by def...,
Explain the alternative route
9
cards
National insurance
What is the annual maximum,
Explain test 1 and test 3
2
cards
Basis periods
What is the tree diagram,
Explain the aboliiton of basis pe...,
Explain the steps for the aboliti...
5
cards
Employee Benefits
Opening line,
Default treatment,
Car
23
cards
Sales of assets vs Sale of shares
What are the three options,
What does a sale of shares avoid,
What are the steps to a sale of a...
9
cards
Research and development
When does r d take place,
Who qualifies,
Usual effect
14
cards
Structures and Building allowance
Date,
State wh,
Qualifying expenditure
6
cards
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