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Ross Killey
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Decks in this class (27)
Chapter 20
Trading loss relief options 1,
Uk property business income optio...,
Overseas property business loss r...
10
cards
Chapter 21
What is the max amount that be su...,
When must surrendered losses be u...,
Can group relief losses be set ag...
5
cards
Chapter 22
What are the two factors in decid...,
In what order should profits be s...,
In what order should group relief...
3
cards
Chapter 23
What would happen if two group re...,
What would happen when a company ...,
What should be considered when a ...
4
cards
Chapter 24
What are the requirements for a c...,
What is the requirements to be a ...,
How do foreign entities interact ...
7
cards
Chapter 26
What is a gains group 1,
Can you be in multiple gains grou...,
What are the brief rules for roll...
6
cards
Chapter 27
What happens if a company receive...,
What is the regrouping charge for...,
How is a de grouping charge taxed 3
5
cards
Chapter 28
What happens when there is a chan...,
What constitutes a major change i...,
What are allowable changes for a ...
10
cards
Chapter 31
What are the parameters for a clo...,
What should be considered when lo...,
Who is considered a director for ...
4
cards
Chapter 32
What is the charge for close comp...,
What is the amount of a s455 loan...,
What happens if a loan to a share...
7
cards
Chapter 33
Implications of providing a benef...,
Implications of providing a benef...,
At what rate are close investment...
4
cards
Chapter 34
Which payments made by companies ...,
Which payments are received from ...,
What must you do with income tax ...
6
cards
Chapter 35
When is a company resident in the...,
When are non uk resident company ...,
How is foreign corporation tax de...
6
cards
Chapter 36
When do transfer pricing rules ap...,
What is the impact of transfer pr...,
What falls under transfer pricing...
4
cards
Chapter 37
How is a purchase of own shares t...,
Explain the income treatment 2,
Capital distribution 3
5
cards
Chapter 18
What is a company with investment...,
How is ttp for investment busines...,
What are management expenses made...
5
cards
Chapter 17
What are the two claims companies...,
Who can claim rdec and what is th...,
How is rdec accounted for 3
16
cards
Chapter 14
What is the substantial sharehold...,
What is required for the sse 2,
Are all group companies sharehold...
4
cards
Chapter 13
What are the share matching rules...,
How are the sale of shares gains ...,
How is third pool s104 pool treat...
9
cards
Chapter 12
How are company capital gains tax...,
When is indexation allowance calc...,
What happens when indexation allo...
19
cards
Chapter 11
How are connected company loans v...,
What is the amortised cost method 2,
When must a loan between unconnec...
8
cards
Chapter 10
Examples of trade loan relationsh...,
Examples of ntlr 2
2
cards
Chapter 9
How is uk property business incom...,
Is interest expense incurred on l...,
Can uk property business loss be ...
4
cards
Chapter 4
How are the following income and ...,
How are capital allowances dealt ...,
Blank 3
3
cards
Chapter 3
What happens when associates beco...,
When looking at subsidiaries how ...,
When are aggregate holdings taken...
3
cards
Chapter 2
When are uk and foreign dividends...,
Marginal relief calc 2
2
cards
Chapter 1
Tell me about the legal financial...,
Tell me about the legal financial...,
Tell me about the legal financial...
23
cards
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