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TAX LAW

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

By: Victoria Wan
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Decks in this class (13)

1. Trading Income - who is taxed?
Irc v maxse 1919,
Profession examples,
S2 1 b ittoia 2005
14  cards
5. Trading Income - loses
What is loss,
Consequences of a trading loss,
Signposts starting points
10  cards
4. Trading Income - TR
What are trading receipts,
Higgs v olivier 1953,
Murray v goodhews 1976
24  cards
4. Trading Income - DE
What is a de,
Morgan v tate lyle,
Healy v r c comrs
28  cards
6. Employment Income - Employment/office
Lee v lees air farming,
Mcmilan v guest,
Dale v irc
18  cards
7. Employment Income - causation
Basic test,
Mairs v haughey,
Hamlet v godfrey
23  cards
8. Employment Income - expenses
Steps to do before talking about ...,
Modifications of general principles,
S336 the general rule
19  cards
9. CGT - charge
Liability to cgt,
Rates,
Components of a charge
22  cards
10. CGT - computation
Oram v johnson,
Chaney v watkis,
Blackwell v r c comrs
11  cards
11. CGT - reliefs and exemptions
Goodwin v curtis,
Moore v hmrc,
Honour v norris
17  cards
12. IHT - the charge
When is iht charged,
On death,
Pets
31  cards
13. IHT & TRUSTS
What is an iip,
Pearson v irc,
Taxing iip trusts old
14  cards
14. CGT and Trusts
Trustees liable to cgt,
What is settled property,
Bare trust
19  cards

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TAX LAW

  • Class purpose General learning

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