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ATX

This class was created by Brainscape user Stephanie Clitheroe. Visit their profile to learn more about the creator.

By: Stephanie Clitheroe
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Decks in this class (19)

Ethics - Tax avoidance schemes
What are the fundamental principl...,
Integrity 2,
Objectivity 3
39  cards
IT Comp
The savings nil rate band is 1,
The 0 savings starting rate only ...,
What types of interest should be ...
16  cards
Pensions
Tax relief for an individual is t...,
What counts as relevant earnings 2,
If total gross tax reliavable con...
31  cards
Employment income
Employees are generally taxed on 1,
What is the profirma for employme...,
What are the factors indicating e...
76  cards
Property and Trust Income
What is the default basis for pro...,
When is the accruals basis used 2,
How are finance costs treated 3
20  cards
Personal tax planning
What are the capital gains basic ...,
What can you offset against cg 2,
The date of exchange of contract ...
32  cards
Shares and Securities - CGT Reliefs
Quoted shares that are gifted are...,
What are the matching rules for d...,
If a rights issue is sold 3
58  cards
Overseas peronal taxation
Who is treated as automatically n...,
Who is treated as automatically u...,
What are the 5 ties 3
33  cards
PT Admin
What are the minimum and maximum ...,
What exceptions are there for a t...,
Penalties for late filing 3
17  cards
IHT
Iht is what are the two main char...,
Who is chargeable to iht 2,
What are the exceptions to the ih...
58  cards
Sole Traders
What are the badges of trade 1,
What is the remoteness test 2,
What is the duality test 3
46  cards
Corp tax
Companies that are resident in th...,
Non resident companies are taxed ...,
No accounting period can 3
48  cards
Losses for single companies
Trading losses can be relieved ag...,
Relief is claimed against 2,
Losses incurred in the final 12 m...
14  cards
Corporate groups and consortia
A group exists for tax purposes 1,
What are the 4 types of group rel...,
Aia can be 3
27  cards
Admin
Only companies in x are able to d...,
When a company goes into administ...,
Pre and post liquidation distribu...
7  cards
Companies with investment
Tax implications are that the 1,
Management expenses include 2,
What is the definition of a close...
11  cards
Overseas aspects of CT
A company is a uk resident if 1,
Non uk companies are only taxed if 2,
Transactions between the pe and n...
31  cards
VAT
Vat is charged on 1,
Define a taxable supply 2,
Compulsory reg 3
70  cards
Stamp duty
Stamp duty 1,
Sdrt stamp duty reserve tax 2,
Sdlt stamp duty land tax 3
8  cards

More about
ATX

  • Class purpose General learning

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