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Decks in this class (16)
1.1 Intro to Corporation Tax
What is corp tax charged on,
What does a corporate body includ...,
What else does corp tax also appl...
5
cards
1.2 Residence
When is a company resident in the...,
What are companies resident in th...,
What is a question of fact determ...
5
cards
1.3 Accounting Periods
When does an ap begin for compani...,
When does an ap end for companies...,
How long is an ap for companies c...
5
cards
1.4 Proforma Corporation Tax Computation
Describe proforma for the corpora...,
Proforma for the corporation tax ...,
How are the income and gains spli...
4
cards
1.5 Corporation Tax Computation iclu..TTP, Trading Inc, NTLR, Other inc, QCD
Write down the adjustment of prof...,
What is the most important source...,
What expenditure can be added bac...
23
cards
1.6 Further Provisions Relating to Companies re: AIA
How are group companies and the o...,
What does common control mean x2,
When are companies related to one...
4
cards
1.6 (i) Post-cessation receipts
Do post cessation receipts apply ...,
What are post cessation receipts ...,
What can post cessation receipts ...
5
cards
1.6 (ii) Long-life assets
What are long life assets lla,
When are items not treated as lon...,
Re 100 000 expenditure what happe...
6
cards
1.6 (iii) Cars
For capital allowances which vehi...,
When determining the cas rate ava...,
Which emissions goes with which r...
4
cards
1.6 (iv) Special Rate Pool (SRP)
What are the 5 assets that can be...
1
cards
1.6 (v) Integral Features
What do integral features include x6,
Where in the legislation can a li...
2
cards
1.7 Temporary First-Year Allowances
When and which act was temporary ...,
How can a company access the temp...,
What must the expenditure be in o...
13
cards
1.8 Disposal of Enhanced First-Year Allowances
1 what happens when an asset whic...,
What happens when an asset which ...,
What happens if only part of the ...
6
cards
1.9 Annual Investment Allowance (AIA) and AIA Restrictions
What are the special rules to cal...,
Who is aia available to and how o...,
What is the percentage of aia exp...
8
cards
1.10 (SBA) Capital Allowances for Structure and Buildings
What happens if an accounting per...,
What is the structural and buildi...,
What expenditure qualifies for sb...
20
cards
1.11 Short Life Assets (SLA)
What is a short life asset sla fo...,
What assets are excluded from sla...,
If a business acquires a short li...
7
cards
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CT1/P4 - INTRODUCTION TO CORPORATION TAX
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