This class was created by Brainscape user Stephen Moule. Visit their profile to learn more about the creator.
By:
Stephen Moule
- decks
- flashcards
- learners
Decks in this class (27)
Chapter 1: The UK tax system
0
cards
Chapter 2: Basic Income Tax Computation
Which taxation principle is liste...,
Which taxation principle is liste...,
Which taxation principle is liste...
7
cards
Chapter 8 - Capital Allowances
What are the four things that do ...,
What are the additions qualifying...,
What are the additions qualifying...
11
cards
Chapter 15 - Taxable total profits
Do we have adjustments for privat...,
Give two examples of trade intere...,
Give three examples of non trade ...
45
cards
Chapter 16 - Losses for companies
How do you calculate adjusted tra...,
What will a companies trading los...,
What are the four reliefs for tra...
15
cards
Chapter 18 - Tax administration of a company
When must a company notify hmrc a...,
By when must a company have filed...,
How must a company file their acc...
9
cards
Chapter 19 - Computation of gains and tax payable
For capital gains to occur what a...,
Who is a chargeable person,
What is a chargeable disposal
11
cards
Chapter 20 - Capital gains (Special rules)
What are the three special rules ...,
What is the tax planning opportun...,
What is the tax planning opportun...
16
cards
Chapter 21 - CGT - Shares and securities
All shares are subject to capital...,
What is the definition of a quali...,
What is the formula to work out t...
9
cards
Chapter 22 - CGT - Reliefs for individuals
What ppr relief does someone get ...,
What ppr relief does someone get ...,
Look at the notes
3
cards
Chapter 25 - VAT: Outline
Is vat direct or indirect,
What is vat charged on,
Who is vat suffered by
87
cards
Chapter 26 - VAT: Administration and overseas aspects
What are the two things all regis...,
What is the deadline for submitti...,
How long are vat refunds usually ...
51
cards
Chapter 9 - Basis of Assessment
What is the basis of assessment f...,
For the second tax year if the pe...,
For the second tax year if the pe...
6
cards
Chapter 10 - Partnerships
What is a body of persons carryin...,
How are partners taxed,
Can individual partners claim cap...
3
cards
Chapter 11 - Trading losses for individuals
Can capital allowances turn a tax...,
Can capital allowances increase a...,
What is put on an individuals tra...
19
cards
Chapter 12 - National Insurance
What is the basis of assessment f...,
What is the basis of assessment f...,
What is the basis of assessment f...
22
cards
Chapter 13 - Tax administration for individuals
Under the self assessment system ...,
When must payment of an individua...,
What is the deadline for submitti...
38
cards
Chapter 14 - Intro to Corporation tax
What is any period for which a co...,
What is an accounting period neve...,
When does an accounting period start
12
cards
Chapter 15 - Taxable total profits
What are the four key differences...,
What is the difference with priva...,
What is the difference with divid...
3
cards
Chapter 17 - Groups of companies
Group relief is available to memb...,
How does group relief work,
When are two companies members of...
13
cards
Chapter 18 - Tax administration of a company
When must a companies self assess...,
When must a company pay corporati...,
How long must records be held
19
cards
Chapter 19 - Computation of gains and tax payable
What are the three things needed ...,
Who can be a chargeable person,
What are exempt disposals
24
cards
Chapter 20 - Computation of gains (Special rules)
What is the formula for a part di...,
What is the expected life of a wa...,
What is the expected life of a no...
9
cards
Chapter 21 - CGT: Shares and securities for individuals
What are the three types of share...,
What is the matching principle wi...,
How do you caculate the cash proc...
3
cards
Chapter 22 - CGT - Reliefs for individuals
What are the two non business ass...,
What are the four business asset ...,
What is the calculation for princ...
15
cards
Chapter 24 - Inheritance tax
What is inheritance tax charged on,
When does a charge to inheritance...,
What is a gift of any asset which...
40
cards
Chapter 6 - Pensions
Who can contribute into a pension...,
What are the two conditions for t...,
What is tax relief available on
6
cards
More about
Taxation ACCA
- Class purpose General learning
Learn faster with Brainscape on your web, iPhone, or Android device. Study Stephen Moule's Taxation ACCA 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?
ACCA SBL - Detailed
- 21 decks
- 407 flashcards
- 122 learners
Decks:
1 Strategy Leadership Culture, 2 Stakeholders And Social Responsibility, 3 Impact Of Corporate Governance On Stra, And more!
TAXATION - Review
- 23 decks
- 929 flashcards
- 59 learners
Decks:
Introduction To Taxation, Transfer Taxes, Estate Tax, And more!
ACCA SBR - Detailed
- 36 decks
- 522 flashcards
- 210 learners
Decks:
Ch 1 Financial Reporting Framework, Ias 1 Presentation Of Financial Statemen, Ch 2 Professional And Ethical Duty Of Th, And more!
