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Nick Duley
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Decks in this class (35)
(A) Self-Assessment
An individual completing an annua...,
An individual completing an annua...,
When must new sources of income o...
235
cards
E (Self-Assessment)
When must a company file its retu...,
When can companies amend returns,
When can hmrc correct obvious errors
154
cards
C Relief Qualifications
Where can gift holdover relief be...,
Conditions of gift holdover relief,
Conditions of gift holdover relie...
15
cards
D Reliefs
Lifetime tax stage 1 tax is paid by,
Lifetime tax stage 1 tax is borne by,
Additional iht on lifetime transf...
27
cards
D Reliefs (2)
What are lifetime transfers divid...,
Taper relief for more than 3 but ...,
Where a gift has been made for mo...
24
cards
F Rules
Vat is,
Exempt supplies for vat purposes,
Are wages and dividends relevant ...
63
cards
Automatic Overseas Tests (B)
1st test,
2nd test,
3rd test
3
cards
Automatic UK Tests (B)
1st test,
2nd test,
3rd test
3
cards
Sufficient Ties Test (B)
1st test,
2nd test,
3rd test
5
cards
Qualifying Interest (B)
Types of qualifying interest part...,
Types of qualifying interest plant,
Types of qualifying interest company
3
cards
Allowable Deductions (B)
I,
A,
M
16
cards
Accruals vs Annual
Advance dates,
Arrears date
2
cards
Capital Allowance Computation (B)
1st step,
2nd step,
3rd step
15
cards
E Section C Theory Rote
Gain deferred until it crustalise...,
Gain deferred until it crustalise...,
Factors that influence company s ...
34
cards
E Section C Theory Rote (2)
What is tax avoidance,
Benefits of a tagging service,
What must vat registered business...
21
cards
Badges of Trade
Subejct matter,
Length of ownership,
Frequency of transactions
6
cards
Employed Meaning
Personally,
Only,
Significant expense
4
cards
B Section C Theory Rote
How can loss relief be made claim,
How is loss relief restricted in ...,
How is loss relief restricted in ...
49
cards
B Tax Adjusted Profit Walkthrough
Advice on labour contracts paid 3...,
Advertising costs incurred in the...,
Legal fees on a building to be co...
171
cards
B Exempt Benefits
The two classes of benefit,
Accommodation exempt,
Canteen exempt
36
cards
C Tax Adjusted Profit Walkthrough
Cost of replacing the property s ...,
Cost of new boundary wall around ...,
Enhancement expenditure
4
cards
E Section Tax Adjusted Profit
Is personal allowance and aea ava...,
What happens with dividends from ...,
If there are no dividends in corp...
127
cards
E Reliefs (2)
What is the base cost,
Capital allowances first step pro...,
Tenant owing rent
7
cards
B Reliefs
When choosing relief,
Where does carry forward relief o...,
Loss relief against total income
29
cards
B Reliefs (2)
Mileage allowance which will be d...,
Balancing payment,
Aia and wda
23
cards
C Reliefs
Conditions for rollover relief,
Reinvestment for rollover relief,
When is complete rollover relief ...
43
cards
C Reliefs (2)
When must business asset disposal...,
Are chattels tangible moveable pr...,
Are chattels exempt if they are w...
20
cards
E Reliefs
Does goodwill in a company qualif...,
Difference between rollover relie...,
A claim for rollover relief
62
cards
F Reliefs
The total cost of fuel distinguishes,
To have points rest to zero,
When a car is used for private pu...
72
cards
F Reliefs (2)
When there are 4 penalty points,
When is there a daily penalty,
The penalties for a vat liability...
7
cards
Important Dates
Tax year dates,
Financial year dates,
Tax relief on a temporary workplace
81
cards
E Group Relief Examiner Approach
1st step,
2nd step,
Options to relief the loss
6
cards
E TTP Computation Comprehensive
How to calculate trading income,
What happens with other income an...,
What is included in other income
12
cards
Lower or Higher?
Maximum amount of loss relief for...,
Maxium group relief for a given c...,
When can an individual elect to u...
22
cards
D Deadlines
When is death tax on lifetime gif...,
Who pays death tax on lifetime gifts,
Who paus the additional liability...
3
cards
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TX Accumulated Knowledge
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