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Sami Mustafa
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Decks in this class (18)
Chapter 1 & 2 - Corp Tax Treatment - Allowable vs Non, RDEC, Shares, Intangibles, G'Will, SSE
Rdec research and development exp...,
Rdec proforma 2,
If loss making in the period 3
5
cards
CH3 - Single Company Losses
Single company losses 1,
Terminal losses 2,
Current year and prior year 3
13
cards
Chapter 4 - Groups & Consortia
Consortiums 1,
Surrendering upwards 2,
Purchasing a company personally o...
7
cards
CH4 - Groups Consortia & Losses
Group relief income 1,
Capital gains groups relief 2,
Surrendering company rules 3
15
cards
CH5&6 - Company Overseas Income Tax DTR and WHT, Branch Election, CGT Shares, SDLT
Dtr how it works 1,
Dtr how to 2,
Cfc charge 3
9
cards
CH7 - CGT Disposals Special - Gift HOR, RoR, Depn, Leases, Chattels
Leases 1,
Depreciating assets 2,
Ror 3
11
cards
Chapter 9 - Capital Gains Reliefs
Prr private residence relief 1,
If owner not occupying then the p...,
Periods of occupation rules 3
16
cards
CH10/11 - IHT Inc Special Rules GWR etc
Gwrs how they work chargeable etc 1,
Bpr 2,
Nrb remaining from life to death 3
4
cards
CH13 - Capital Allowances?
Sba date limit 1,
Capital allowances what s allowed 2,
Badr what s included 3
3
cards
CH17 - Employment Income and NIC
Types of nic 1,
Class 1 employee 2,
Class 1 employers 3
25
cards
CH18 - Property Income and Investment Income - SEIS, EIS
Seis reinvestment relief how it w...,
Seis reinvestment relief how it w...,
Eis and vct shares income tax rul...
4
cards
CH19 - Pensions
Threshold income 1,
Adjusted net income 2,
Summary 3
7
cards
CH20 - Domiciling, Remittance Arising, Abroad, Residency
Automatic non uk residency tests 1,
Automatic uk residency tests 2,
Ties 3
19
cards
CH23 - Partnerships
Partnership losses when joining f...,
Partnership losses other options ...,
R 3
3
cards
CH24&25
Close companies loans provided to...,
Close companies providing loan to...,
Close companies benefits provided...
5
cards
CH26&27 - VAT
De minimis limits what are they 1,
De minimis test 1 2,
De minimis test 2 3
21
cards
Corporation Tax - Bands, Limits et al, Groups
When there are associated compani...
1
cards
Exam Revision - Sale of a Business/Cessation/Gwill Ziti Q2
Question 2 ziti goodwill classed ...,
Question 2 ziti capital allowance...,
Question 18 grand benefits of tak...
7
cards
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ATX
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