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Decks in this class (23)
01 - UK Tax System
What is direct tax 1,
What is indirect tax 2,
What is tax evasion 3
13
cards
02 - Income Tax Computation
What are the three types of incom...,
What are examples of exempt incom...,
What makes up a qualifying intere...
15
cards
03 - Income from Employment
What tests are applied to determi...,
What are the mice test 2,
What will determine when an emplo...
5
cards
04 - Benefits
What is the maximum capital contr...,
What is the formula for the taxab...,
What is the maximum co2 that can ...
22
cards
05 - Property and Accrued Income
What makes expenses allowable for...,
What are some examples of allowab...,
Is interest on a mortgage for com...
15
cards
06 - Self Employment
What are the 6 badges of trade 1,
What is supplementary work in rel...,
How are transition profits alloca...
23
cards
07 - Capital Allowances
What is the limit of the aia annu...,
What assets are the only allowabl...,
Is aia available on cars 3
20
cards
08 - Partnerships
Are partner salaries or drawings ...
1
cards
09 - Trading Losses
Can a loss for a trader cause a n...,
What can losses be offset against...,
For traders when can a loss be ut...
9
cards
10 - Pensions
Are pensions schemes registered w...,
What are the two types of pension...,
What is the benefit of an employe...
17
cards
11 - National Insurance
What are class 1 primary nic 1,
What are class 1 secondary nic 2,
When is the annual employment all...
6
cards
12 - Capital Gains
On what assets are uk residents l...,
Do companies pay capital gains tax 2,
What are some common exemptions f...
16
cards
13 - Chattels and Wasting Assets
What are chattels 1,
What makes a chattel wasting 2,
Are wasting chattels chargeable t...
9
cards
14 - CGT Relief
What is the only cgt relief avail...,
What is the tax rate on badr busi...,
When must you notify hmrc of your...
25
cards
15 - Shares and Securities
In what order must you match shar...,
What value is given to shares tha...,
Are disposals of gilts or qcb s b...
3
cards
16 - Inheritance Tax
How many years prior to their dea...,
Who is liable to pay uk inheritan...,
What is diminution in value in re...
21
cards
17 - Corporation Tax
Do you need to make private use a...,
What constitutes a trade loan whe...,
In the event of an extended accou...
24
cards
18 - Corporate Gains and Other Tax Planning
What month and year are you no lo...,
What is the formula for indexatio...,
In what order do you value the sh...
6
cards
19 - Corporation Tax Losses
How many months can a company car...,
How many years can an incorporate...,
What is the stipulation for an in...
6
cards
20 - Group Companies
What can a group relief groups ef...,
What are the advantages of being ...,
What the ownership threshold for ...
11
cards
21 - VAT
At what point does a trader need ...,
What is the future test in relati...,
What pre registration costs can b...
24
cards
22 - Obligations to Individuals
When must cgt on the disposal of ...
1
cards
23 - Company Tax Administration
What constitutes a company as lar...
1
cards
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ACCA - Taxation
- Full test name Unspecified
- Test acronym Unspecified
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