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Table Of Contents

Exam paper
Income tax overview
Taxable income
Grossing up
Exempt income
Tax credits on dividends
Adjusted net income
Reduction of PA
Tax rates
Extending basic rate band
Property income
Lease premiums
Relief for premiums paid
Rent a room relief
Furnished holiday lettings
Joint income
Overseas income
Employment income
Employment income pro-forma
Employment income –overview
Exempt benefits
Assessable on all employees
Living accommodation
Job related accommodation
Assessable on P11D employees
Benefits –cars and fuel
Benefits -loans
Benefits –use of assets
Badges of trade
Adjustment of profits
Non trading income
Capital allowances
Capital allowances computation
Annual investment allowance
Writing down allowance
First year allowances
Short life assets
Private use assets
Balancing adjustments
Business cessation
Industrial buildings allowance
Basis period rules
Closing years
Change of accounting date - conditions
Change of accounting date
Partnerships –basis of assessment
Method of giving relief
Pensions –tax relief
Pension contributions
NIC: Classes of contributions
Class 1 NIC -Earnings
NIC –self employed
Payment of tax –2010/11
Late payment of tax
Standard penalties
HMRC powers
Capital gains essentials
Pro –forma computation
Summary for 2010/11
CGT payable for 2010/11
Capital losses
Connected persons
Special rules
Non wasting chattels
Wasting assets
Assets lost or destroyed
Assets damaged
Shares and securities
Reorganisations and takeovers
Principal private residence
Deemed occupation
Letting relief
Qualifying business assets
Incorporation relief
Lifetime gifts
IHT computations -gifts
Nil rate band available
Summary of exemptions and reliefs
Death estate
Payment of IHT
IHT planning
Corporation tax
Corporation tax computation
Corporation tax computation
Interest payable
Calculation of Corporation tax
Long period of account
Company chargeable gains
Capital gains summary
Indexation allowance
Share pool pro -forma
Rollover relief
Trading loss reliefs
Group relief
Capital gains groups
Liability to UK Corporation tax
Overseas operations
Relief for overseas taxation
Transfer pricing
Due dates
Late filing penalties
Corporation tax returns
VAT -types of supply
VAT -registration
Registration tests
Voluntary registration
VAT groups
VAT –further points
Tax point
VAT –output tax
Transfer of going concern
VAT –input VAT
Pre registration input VAT
VAT administration
VAT errors
Overseas aspects of VAT -EU
Overseas VAT –non EU
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Published by Souria Houra

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Published by: Souria Houra on Oct 03, 2011
Copyright:Attribution Non-commercial


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