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By:
Phil Lopez
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Decks in this class (18)
Unapproved option schemes
Tax at grant of option,
Tax at excercise date,
Tax at sale of shares
3
cards
Approved option schemes
Tax at grant date,
Tax at excercise of options,
Tax at sale of shares
3
cards
Share incentive plan
Participation,
Award of free shares by company,
Partnership shares awarded by con...
6
cards
EIS
Max investment by one person,
Max funds a company can raise,
It reducer
5
cards
SEIS
Max investment by one person,
Max funds raised by company,
Max employees
5
cards
VCT
Max investment by a person,
Max funds raised by company,
Max employees in company
5
cards
Partial exemption (VAT)
Input tax recoverability formula,
Test 1 tit every turtles,
Test 2 titless direct attribute t...
4
cards
Basis of assessment (opening)
Year 1 things to identify,
Year 2
2
cards
Basis of assessment (closing)
Identification,
Penultimate tax year,
Final tax year
3
cards
CFCs
Conditions 2,
Exemptions 5,
Calculation of uk ct payable
3
cards
Capital goods scheme
Applies to and the adjustment period,
Formula
2
cards
VAT reg and de-reg
Reg when is compulrosy,
Reg implications,
Reg advantages 2
6
cards
Trusts
Iip definition,
Iip treatment,
Dt definition
4
cards
Cash accounting scheme -VAT
Definition,
Conditions 3,
Ads 2
4
cards
Flat accounting scheme-VAT
Definition,
Conditions 3,
Ads 2
3
cards
Annual accounting scheme-VAT
Definition 3,
Conditions 2,
Advantages 2
3
cards
Furnished holiday letting
Defintion,
Conditions 5,
Advantages
3
cards
Disputes
Conditions for capital treatment 6
1
cards
More about
ACCA - P6
- Class purpose General learning
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