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Decks in this class (16)
1.1 Business - Types
What is a sole proprietorship,
What is a partnership,
What is a general partnership
11
cards
1.2 Business - Legal Personality & Limited Liability
What is separate legal personality,
What is the purpose of piercing t...,
How can fraudulent trading pierce...
6
cards
1.3 Business - Incorporation
Who is a promoter,
Who may be liable to pre incorpor...,
How can promoter avoid liability
31
cards
1.4 Business - Directors
What are directors powers,
What is a register of directors,
How can private companies elect t...
39
cards
1.5 Business - Shareholders
Who is a shareholder,
What are the key features of shares,
What is required in share certifi...
40
cards
1.6 Business - Partnerships
What is a partnership,
What is required for forming a pa...,
What are the types of partnership...
24
cards
1.7 Business - Limited Liability Partnerships
What is required for creating an llp,
What happens after form llin01 is...,
Is members agreement required
12
cards
1.8 Business - Finance
What is debt financing,
What is equity financing,
What are secured loans
33
cards
1.9 Business - Insolvency
When is a company insolvent,
How does voluntary arrangement work,
What are the disadvantages of vol...
28
cards
1.10 Business - Sale of a Business
What happens in a share sale enti...,
What happens in an asset sale
2
cards
2.1 Taxation - Income Tax
How may sole traders be taxed,
How may partnerships be taxed,
How may employees be taxed
6
cards
2.2 Taxation - Capital Gains Tax
Who may be charged with cgt,
How are asset disposals charged,
How are gains from chattel dispos...
9
cards
2.3 Taxation - Corporate Tax
How is corporate tax charged,
How is corporate tax calculated,
How are company distributions to ...
5
cards
2.4 Taxation - VAT
How is vat charged on taxable per...,
What is input output income,
How should vat records be maintained
7
cards
2.5 Taxation - Inheritance Tax
What is iht applied towards,
When may 100 be reduced from dece...,
When may 50 be reduced from decea...
4
cards
2.6 Taxation - Anti-Avoidance Laws
How does the general anti abuse r...,
How does the criminal finances ac...,
What is fraudulent evasion of inc...
6
cards
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SQE2 - Business Organisations
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