This class was created by Brainscape user Harry Lockyer. Visit their profile to learn more about the creator.

Decks in this class (14)

Introduction To Taxation
Where do the basic rules of the u...,
What updates tax legislation,
How often is tax legislation updated
82  cards
Introduction To Income Tax
Who pays income tax,
What period is income tax calcula...,
It 2 types of income
74  cards
Employment Income
Employment income definition,
Employment income,
Basis of employment income taxation
106  cards
Trading Profits
Trading profits steps to tax a so...,
Trading profits how to consider w...,
Trading profits ongoing business ...
57  cards
Capital Allowances
Ca depreciation treatment,
Capital allowances,
Ca qualifying assets
52  cards
Basis Of Assessment
Basis period ongoing business,
Basis period commencement of trade,
Basis period cessation of trade
17  cards
Partnerships
Partnership tax rules,
Basis period for partners ongoing...,
Basis period for partners new par...
6  cards
National Insurance Contributions
The 2 ni types self employed indi...,
Class 2 4 ni who pays,
Class 2 ni paid on what
51  cards
Capital Gains Tax
Capital gains tax scope,
Cgt chargeable persons,
Cht chargeable disposals include
42  cards
Tax Aviodance And Evasion
Tax avoidance,
Do promoters of tax avoidance sch...,
Can the courts disregard elements...
20  cards
Corporation Tax: Taxable Total Profits
Who pays corporation tax,
Scope of corporation tax,
When is a company resident in the uk
39  cards
Corporation Tax: Payment And Administration
Ct rate for fy21 1 april 21 31 ma...,
What is companies ct rate applied to,
What is used to determine when c ...
53  cards
VAT
Scope of vat,
Vat taxable supply,
Vat taxable person
66  cards
VAT: Further Aspects
What must a full vat invoice include,
Is it compulsory to issue vat inv...,
When can a trader issue a simplif...
75  cards

More about
PTX

  • Class purpose General learning

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