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By:
Ben Portlock
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Decks in this class (23)
Chapter 1 - Intro to CT
Corp tax,
Company,
Corp tax
18
cards
Chapter 2 - Computation of CT
Financial year 2018,
Financial year straddle,
Fy straddle cont
5
cards
Chapter 3 - Long Periods of Account
Accounting periods,
Long poa,
Tax returns
10
cards
Chapter 4 - CT Self Assessment
Intro,
Notify chargeability,
Notice to file a return
9
cards
Chapter 5 - Payment of CT
Intro,
Large companies,
Augmented profits
15
cards
Chapter 6 - Interest on Late Paid Tax and Repayments
Interest,
Interest rate,
Repayments
4
cards
Chapter 7 - CTSA Penalty Regime
Penalties for failure to notify c...,
Penalties for late returns,
Penalties for failure to keep rec...
6
cards
Chapter 8 - Property Income
Intro,
Expenses,
Loan interest
6
cards
Chapter 9 - Loan Relationships
Definition,
Types of income and expenses,
Trade related lr
6
cards
Chapter 10 - Relief for Trading Losses
Relief for trading losses,
Current year releif,
Carry back losses
9
cards
Chapter 11 - Relief for Other Losses
Other losses,
Losses from a uk property business,
Excess uk property losses
6
cards
Chapter 12 - Corporate Capital Gains
Intro,
Note,
Calculation
16
cards
Chapter 13 - VAT General Principles
General principles,
Vat rates,
Vat fraction
8
cards
Chapter 14 - Registration
Compulsory vat registration,
Taxable person,
Voluntary registration
13
cards
Chapter 15 - Definition of Supplies
Five conditions,
Reduced rate 5,
Reduced rate groups
6
cards
Chapter 16 - Zero Rating
Schedule 8 vata 1994,
Groups 1 9,
Groups 10 18
10
cards
Chapter 17 - VAT Exempt
Schedule 9 vata 1994,
Groups 1 8,
Groups 9 16
4
cards
Chapter 18 - Value of the Supply
Consideration wholly in money,
Prompt payment discount,
Ppd
5
cards
Chapter 19 - Time of Supply
Time of supply,
Basic tax point,
Basic tax point override
4
cards
Chapter 20 - Input Tax - When to Recover
Introduction,
Conditions,
Supply for business purposes
6
cards
Chapter 21 - VAT Records and Returns
Records,
The vat account,
Vat payable portion
8
cards
Chapter 22 - International Aspects - Services
Place of supply,
Eu member state,
Outside the eu
12
cards
Chapter 23 - Tax in Company Financial Statements
Corporation tax,
Step 1,
Step 2
19
cards
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Paper 2: Corporate Tax & VAT
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