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Nick Duley
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Decks in this class (35)
(A) Self-Assessment
An individual completing an annua...,
An individual completing an annua...,
When must new sources of income o...
235
cards
E (Self-Assessment)
When must a company file its retu...,
When can companies amend returns 2,
When can hmrc correct obvious err...
155
cards
C Relief Qualifications
Where can gift holdover relief be...,
Conditions of gift holdover relie...,
Conditions of gift holdover relie...
198
cards
D Reliefs
Lifetime tax stage 1 tax is paid ...,
Lifetime tax stage 1 tax is borne...,
Additional iht on lifetime transf...
27
cards
D Reliefs (2)
What are lifetime transfers divid...,
Where a gift has been made for mo...,
Where a gift has been made for mo...
24
cards
F Rules
Vat is 1,
Exempt supplies for vat purposes 2,
Are wages and dividends relevant ...
63
cards
Automatic Overseas Tests (B)
1st test 16 days 1,
2nd test 46 days 2,
3rd test 91 days 3
3
cards
Automatic UK Tests (B)
1st test 183 days 1,
2nd test home 2,
3rd test full time 3
3
cards
Sufficient Ties Test (B)
Spouse 1,
Accommodation 2,
No more than 90 3
5
cards
Qualifying Interest (B)
Types of qualifying interest part...,
Types of qualifying interest plant 2,
Types of qualifying interest comp...
3
cards
Allowable Deductions (B)
Ins 1,
A 2,
Man 3
16
cards
Accruals vs Annual
Advance dates 1,
Arrears date 2
2
cards
Capital Allowance Computation (B)
1st step 1,
2nd step 2,
3rd step 3
15
cards
E Section C Theory Rote
Gain deferred until it crustalise...,
Gain deferred until it crustalise...,
Factors that influence company s ...
34
cards
E Section C Theory Rote (2)
If straight forward accounts are ...,
Benefits of a tagging service 2,
What must vat registered business...
31
cards
Badges of Trade
Subejct matter 1,
Length of ownership 2,
Frequency of transactions 3
6
cards
Employed Meaning
Contract 1,
Only 2,
Significant expense 3
4
cards
B Section C Theory Rote
How can loss relief be made past ...,
How is loss relief restricted in ...,
How is loss relief restricted in ...
62
cards
B Tax Adjusted Profit Walkthrough
Advice on labour contracts paid 3...,
Advertising costs incurred in the...,
Legal fees on a building to be co...
172
cards
B Exempt Benefits
The two classes of benefit 1,
Accommodation exempt 2,
Canteen exempt 3
40
cards
C Tax Adjusted Profit Walkthrough
Cost of replacing the property s ...,
Cost of new boundary wall around ...,
Enhancement expenditure 3
4
cards
E Section Tax Adjusted Profit
Is personal allowance and aea ava...,
What happens with dividends from ...,
If there are no dividends in corp...
127
cards
E Reliefs (2)
What is the base cost 1,
Capital allowances first step pro...,
Tenant owing rent 3
7
cards
B Reliefs
When choosing relief 1,
Where does carry forward relief o...,
Loss relief against total income 3
29
cards
B Reliefs (2)
Mileage allowance which will be d...,
Balancing payment 2,
Aia and wda 3
23
cards
C Reliefs
Conditions for rollover relief 1,
Reinvestment for rollover relief 2,
When is complete rollover relief ...
43
cards
C Reliefs (2)
When must business asset disposal...,
Are chattels tangible moveable pr...,
Are chattels exempt if they are w...
20
cards
E Reliefs
Does goodwill in a company qualif...,
Difference between rollover relie...,
A claim for rollover relief 3
62
cards
F Reliefs
The total cost of fuel distinguis...,
To have points rest to zero 2,
When a car is used for private pu...
72
cards
F Reliefs (2)
When there are 4 penalty points 1,
When is there a daily penalty 2,
The penalties for a vat liability...
7
cards
Important Dates
Tax year dates 1,
Financial year dates 2,
Tax relief on a temporary workpla...
81
cards
E Group Relief Examiner Approach
1st step 1,
2nd step 2,
Options to relief the loss 3
6
cards
E TTP Computation Comprehensive
How to calculate trading income 1,
What happens with other income an...,
What is included in other income 3
12
cards
Lower or Higher?
Maximum amount of loss relief for...,
Maxium group relief for a given c...,
When can an individual elect to u...
22
cards
D Deadlines
When is death tax on lifetime gif...,
Who pays death tax on lifetime gi...,
Who paus the additional liability...
3
cards
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TX Accumulated Knowledge
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