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

Decks in this class (14)

Chapter 1 - An introduction to taxation
Objections and functions of taxation,
Principles of taxation,
Tax structures
16  cards
Chapter 2: Employment income (Car and van benefit)
Employed versus self employed emp...,
Employment status for employees a...,
Features of employment relationship
20  cards
Chapter 2: Employment income (accomm,living exp. ,assets for private use))
Job related accommodation,
Non job related accommodation,
Non job related accommodation emp...
11  cards
Chapter 2: Employment income (other benefits, exempt benefits, allowable deductions))
Vouchers,
Loans over 10 000 below 10 000 ar...,
Average method for loans
14  cards
Chapter 3: Property Income
What basis is landlords on accrua...,
How much does the landlord need t...,
Allowable deductions from propert...
9  cards
Chapter 4: Income from savings and investments
What is savings income,
Basis of assessment,
Sources of interest
11  cards
Chapter 5: Taxable Income
Non savings income,
Savings income,
Dividend income
8  cards
Chapter 6: Calculating Income tax
Extending the basic rate band,
Gift aid donations,
Gift aid donation to charity exte...
5  cards
Chapter 7: National Insurance
National insurance,
Class 1 national insurance,
Class 1 primary contributions
7  cards
Chapter 8: Calculating capital gains tax
When do individuals pay capital g...,
Chargeable disposal,
Chargeable person
17  cards
Chapter 9: Chattels and private residence
Chattles definition,
Wasting chattles,
Non wasting chattles
15  cards
Chapter 10: Shares
Matching rule shares,
The share pool,
Share pool disposal
7  cards
Chapter 11: Inheritance Tax
What is inheritance tax,
Persons chargeable to iht,
Nil rate band
19  cards
Chapter 1: Must know
What is taxation,
4 purposes of taxation,
Principles of taxation 6 of them
21  cards

More about
Personal Tax

  • Class purpose General learning

Learn faster with Brainscape on your web, iPhone, or Android device. Study Christopher White's Personal Tax flashcards now!

How studying works.

Brainscape's adaptive web mobile flashcards system will drill you on your weaknesses, using a pattern guaranteed to help you learn more in less time.

Add your own flashcards.

Either request "Edit" access from the author, or make a copy of the class to edit as your own. And you can always create a totally new class of your own too!

What's Brainscape anyway?

Brainscape is a digital flashcards platform where you can find, create, share, and study any subject on the planet.

We use an adaptive study algorithm that is proven to help you learn faster and remember longer....

Looking for something else?

RO3 - Personal Taxation
  • 14 decks
  • 770 flashcards
  • 31 learners
Decks: R03 Chapter 1 Income Tax, Chapter 2 National Insurance Contributio, Chapter 3 Capital Gains Tax Cgt, And more!
Federal tax prep
  • 33 decks
  • 1518 flashcards
  • 48 learners
Decks: Ch 1 Terms Wages Income And Taxes, Ch 1 Questions Wages Income And Taxes, W2 Box 12 Codes, And more!
Make Flashcards