1
Q
Types of qualifying interest (partnership)
A
A loan to purchase an interest in a partnership or contribution to partnership of capital or a loan
2
Q
Types of qualifying interest (plant)
A
On a loan to purchase plant or machinery
3
Q
Types of qualifying interest (company)
A
A loan to purchase an interest in a close company
TX Accumulated Knowledge
flashcards
Decks in class (35)
# Cards
-
(A) Self-Assessment235
-
E (Self-Assessment)155
-
C Relief Qualifications198
-
D Reliefs27
-
D Reliefs (2)24
-
F Rules63
-
Automatic Overseas Tests (B)3
-
Automatic UK Tests (B)3
-
Sufficient Ties Test (B)5
-
Qualifying Interest (B)3
-
Allowable Deductions (B)16
-
Accruals vs Annual2
-
Capital Allowance Computation (B)15
-
E Section C Theory Rote34
-
E Section C Theory Rote (2)31
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Badges of Trade6
-
Employed Meaning4
-
B Section C Theory Rote62
-
B Tax Adjusted Profit Walkthrough172
-
B Exempt Benefits40
-
C Tax Adjusted Profit Walkthrough4
-
E Section Tax Adjusted Profit127
-
E Reliefs (2)7
-
B Reliefs29
-
B Reliefs (2)23
-
C Reliefs43
-
C Reliefs (2)20
-
E Reliefs62
-
F Reliefs72
-
F Reliefs (2)7
-
Important Dates81
-
E Group Relief Examiner Approach6
-
E TTP Computation Comprehensive12
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Lower or Higher?22
-
D Deadlines3
