This class was created by Brainscape user Ben Beard. Visit their profile to learn more about the creator.
By:
Ben Beard
- decks
- flashcards
- learners
Decks in this class (47)
Chapter 1 - Introduction to CT
12 residence,
13 accounting periods,
15 corporation tax computation
5
cards
Chapter 2 Computation of CT
21 financial year 2020
1
cards
Chapter 3 Long periods of account
31 introduction,
32 preparing the ct returns
2
cards
Chapter 4 Corporation tax self assessment
41 introduction,
42 duty of notify chargeability,
43 notice to file a return
11
cards
Chapter 5 Payment of CT
52 large and very large companies,
53 instalment due dates,
55 very large companies instalmen...
5
cards
Chapter 6 Interest on late paid tax and repayments
61 introduction,
62 interest on instalments
2
cards
Chapter 7 CTSA Penalty regime
72 penalties for failure to notif...,
73 penalties for late returns,
74 penalty for failing to keep re...
6
cards
Chapter 8 Property Income
82 expenses,
83 loan interest
2
cards
Chapter 9 Loan relationships
91 definition,
92 treatment of income and expenses,
93 purpose of the loan relationship
3
cards
Chapter 10 Loan relationships – connected companies
101 definition of connected compa...,
102 amortized cost and fair value,
103 impairments and released debts
4
cards
Chapter 11 Relief for trading losses
112 relief for trading losses,
113 current year relief,
114 carry back of losses
5
cards
Chapter 12 Relief for other losses
122 losses of a uk property business,
123 losses of an overseas propert...,
124 loan relationships non tradin...
3
cards
Chapter 13 Corporate Capital Gains
132 computations of gains,
133 indexation allowance,
134 enhancement expenditure
9
cards
Chapter 14 Substantial Shareholding Exemption
142 outline of the relief,
143 substantial shareholding requ...,
144 conditions
5
cards
Chapter 15 Intangible fixed assets
151 introduction,
152 ifas,
153 credits and debits
9
cards
Chapter 16 IFA – related parties
162 related parties defined,
163 intangible assets acquired fr...,
164 transfers of ifas between rel...
5
cards
Chapter 17 Research and development expenditure
172 definition of r d,
173 relief for small and medium s...,
175 qualifying r d
9
cards
Chapter 18 Companies with investment business
181 definitions,
182 management expenses,
183 relief for management expenses
4
cards
Chapter 19 The principles of Group Relief
191 introduction,
193 available amounts,
194 group relief for brought forw...
4
cards
Chapter 20 Group Relief – further aspects
202 non coterminous aps,
204 company joining and leaving a...,
208 worldwide groups
3
cards
Chapter 21 Consortium Relief
211 consortium relief,
213 available amounts,
214 consortium company loss deeme...
3
cards
Chapter 22 Group Consortium Companies
221 definition and effect,
222 group relief claims made,
223 consortium holding companies
3
cards
Chapter 23 Group Administration
231 group relief,
232 simplified arrangements for g...,
233 group payment arrangements
4
cards
Chapter 24 Group Capital Gains
241 definition,
242 intra group transfers of assets,
243 reallocation of gains and losses
5
cards
Chapter 25 Group Gains – further aspects
251 companies leaving a group,
252 intangible fixed assets withi...,
254 use of realized pre entry cap...
3
cards
Chapter 26 Change in ownership of a company
261 introduction,
263 change in ownership,
264 major change in nature or con...
6
cards
Chapter 27 Transfers of trade
272 transfer of trade between 50 ...,
273 transfer of trade between com...
2
cards
Chapter 28 Sale of shares
282 sale of shares between unconn...,
283 sale of shares between unconn...
2
cards
Chapter 29 Close company definition
291 introduction,
292 directors,
293 associates
3
cards
Chapter 30 Close Company Implications
301 introduction,
303 section 455 tax,
304 repayment of s455 tax
4
cards
Chapter 31 Close Company Implications – further aspects
311 loans excluded from the s455 ...,
312 benefits to participators,
313 beneficial loan interest
4
cards
Chapter 32 Accounting for Income tax
321 income tax withheld,
322 income tax suffered,
323 quarterly accounting
3
cards
Chapter 33 Overseas matters for companies
331 introduction,
332 company residence,
333 double tax relief
5
cards
Chapter 34 Transfer Pricing
342 when the transfer pricing rul...,
343 implications of transfer pric...,
344 exemption for dormant compani...
4
cards
Chapter 35 Purchase of own shares
351 introduction,
352 corporate shareholders,
353 individuals as shareholders i...
5
cards
Chapter 1 Incorporation
11 introduction,
12 income tax,
13 hoe to incorporate a business
8
cards
Chapter 2 Limited Liability Partnerships
22 formalities on setting up,
23 members of an llp,
24 tax implications
7
cards
Chapter 3 Mixed Partnerships
31 introduction,
32 tax consequences of a corporat...
2
cards
Chapter 4 Termination Payments
Part 1,
Part 2,
Part 3
3
cards
Chapter 5 Employed or self employed
51 introduction,
52 why does it matter,
53 determining employment status
4
cards
Chapter 6 Personal Service Companies
61 introduction
1
cards
Chapter 7 Connected Persons
1
1
cards
Chapter 8 Takeovers
1
1
cards
Chapter 9 Gilts and QCBs
1
1
cards
Chapter 10 Bad Debt relief
102 the problem,
103 conditions
2
cards
Chapter 11 The annual and cash accounting schemes
111 annual accounting,
112 annual accounting conditions,
113 leaving the annual accounting...
5
cards
Chapter 12 The Flat-rate scheme
121 introduction,
122 eligibility,
123 flat rate percentage
8
cards
More about
Paper 4: Corporation tax
- Class purpose General learning
Learn faster with Brainscape on your web, iPhone, or Android device. Study Ben Beard's Paper 4: Corporation tax flashcards now!
How studying works.
Brainscape's adaptive web mobile flashcards system will drill you on your weaknesses, using a pattern guaranteed to help you learn more in less time.
Add your own flashcards.
Either request "Edit" access from the author, or make a copy of the class to edit as your own. And you can always create a totally new class of your own too!
What's Brainscape anyway?
Brainscape is a digital flashcards platform where you can find, create, share, and study any subject on the planet.
We use an adaptive study algorithm that is proven to help you learn faster and remember longer....
Looking for something else?
the Sierra Corporations Annual Newsle...
- 34 decks
- 2189 flashcards
- 32 learners
Decks:
Acronyms, Far Part 1, Far Part 43, And more!
