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(25 decks)
Share Inceptive Plan (SIP) -IAT
Company Share Incentive Plan (CSOP)
No Tax advantage share scheme
SAYE
EMI (Enterprice management incentives)
Adjustments to Profit
Business Asset Disposal Relief
Roll Over Relief
Gift Relief
Corporation Tax
Close Company
Fixtures & Fittings
Capital allowance
Penalty
Incorporation
Cash Basis
Partnership Losses
Benefits in Kind
Purchase of own shares
National insurance
Basis periods
Employee Benefits
Sales of assets vs Sale of shares
Research and development
Structures and Building allowance
