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By:
Ben Portlock
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Decks in this class (24)
Chapter 1 - Introduction to Self Assessment
Notification,
Notification penalties,
Deliberate and concealed
17
cards
Chapter 2 - Payment Dates, Interest and Penalties
Payment of tax,
Interest,
Penalties
5
cards
Chapter 3 - Self Assessment - Further Aspects
Payments on account,
Discovery assessments,
Discovery assessment cont
4
cards
Chapter 4 - Class 1 NIC
Class 1,
Earnings,
Class 1 primary rates
7
cards
Chapter 5 - Class 1A and 1B NIC
1a and 1b,
Class 1a,
Class 1b
3
cards
Chapter 6 - Class 2 and 4 NIC
Class 2 and 4,
Class 2,
Class 4
6
cards
Chapter 7 - Employed or Self-Employed
Introduction,
Determining employment status,
Factors to consider
11
cards
Chapter 8 - Introduction to CGT
Definition,
Chargeable person,
Chargeable disposal
10
cards
Chapter 9 - Calculation of Capital Gains
Calculation of gains,
Proceeds of sale,
Acquisition costs
5
cards
Chapter 10 - Entrepreneurs' Relief
Basics,
Most common availability,
Operation of the relief
10
cards
Chapter 11 - Relief for Capital Losses
Offset of capital losses,
Losses,
Excess loss
4
cards
Chapter 12 - Part Disposals
Basics,
Formula,
Note
4
cards
Chapter 13 - Sale of Leases
Definitions,
Assignment of a lease,
Long lease
6
cards
Chapter 14 - Grant of Lease
Introduction,
Basics,
Granting a long lease
4
cards
Chapter 15 - Chattels
Introduction,
Wasting chattels,
Wasting chattels exception
7
cards
Chapter 16 - Connected Persons and Inter-Spouse Transfers
Connected persons,
Connected persons,
No gain no loss
3
cards
Chapter 17 - Shares and Securities - Matching Rules
Share matching rules,
Rule 1,
Rule 2
5
cards
Chapter 18 - Rollover Relief
Introduction,
Rollover relief,
Proceeds not fully reinvested
12
cards
Chapter 19 - Rollover Relief and Depreciating Assets
Depreciating assets,
Examples,
Note
5
cards
Chapter 20 - Rollover Relief - Further Aspects
Partial business use
1
cards
Chapter 21 - Gift Relief
Introduction,
Deferral relief,
Qualifying assets
4
cards
Gift Relief - Restrictions
Restriction for sales at undervalue,
Excess proceeds,
Interaction with er
3
cards
Chapter 23 - EIS Reinvestment Relief
Eis scheme,
Knowledge intensive companies,
Reinvestment relief
11
cards
Chapter 24 - Partnership Capital Gains
Introduction,
Disposals of assets by a partnership,
Distribution of assets between pa...
3
cards
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Paper 2: Income Tax and CGT
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