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Tax - Direct Tax

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

By: Robert Hartley
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Decks in this class (10)

PLC - Basic Principles of Income Tax
Is there a specific definition of...,
What is the fruit tree analogy th...,
What is the circulating fixed cap...
31  cards
Beare on Consortium Relief - Tax Journal 25/4/14
The provision in the consortium r...,
Esc c10 which contained exception...,
Does a shareholders agreement con...
4  cards
PLC - Direct Taxes (Overview)
Up to what point did the schedula...,
A non resident company that does ...,
Cta 2009 has effect for companies...
97  cards
PLC - Venture Capital Trusts
Can vcts invest in companies list...,
What is a venture capital trust,
Can a vct be listed on a european...
47  cards
PLC - GAAR
What are the four requirements fo...,
According to section 206 of the f...,
Is a deferral of payment of tax o...
47  cards
PLC - Groups of Companies
What is group relief,
What will a company receiving gro...,
What are the two main types of gr...
51  cards
PLC - Holding and exploiting IP: Tax Issues
In what two ways might a taxpayer...,
What is the usual rule in the uk ...,
What is a cost sharing agreement
35  cards
PLC - Capital Allowances on Property Transactions
Under section 562 caa 2001 what i...,
Expenditure on what qualifies in ...,
What is included in a general poo...
79  cards
PLC - Use of Income Tax Losses (NOT CT)
What is the ordinary basis period...,
What is the basis period for an i...,
In the second year of trading wha...
41  cards
PLC - Investment Funds
What is an open ended investment ...,
What is a closed ended investment...,
What is fatca
14  cards

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Tax - Direct Tax

  • Class purpose General learning

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