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Ben Beard
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Decks in this class (21)
Chapter 2: Corporation tax for a single company
11 corporation tax,
12 first year allowances for comp...,
13 dividends received
15
cards
Chapter 3 Corporation tax losses
11 trading losses,
12 short accounting periods prior...,
13 temporary extension to carry back
14
cards
Chapter 4 Groups and consortia
11 loss groups,
12 overseas aspects of loss relie...,
13 mechanics of group relief
18
cards
Chapter 5 International expansion
11 company residence,
12 dual residence,
13 permanent establishment
21
cards
Chapter 6 Corporate anti-avoidance
11 controlled foreign companies,
12 cfc overview,
13 definition
28
cards
Chapter 7 Income tax and NICs
21 nics payable,
22 apprenticeship levy,
31 venture capital trusts
9
cards
Chapter 8 Employee remuneration
11 termination payments,
12 benefits received after termin...,
13 payments in lieu of notice
11
cards
Chapter 9 Capital gains tax
11 capital losses,
12 relief for trading losses 261b,
13 share loss relief
8
cards
Chapter 10 Inheritance tax
11 scope of inheritance tax,
12 lifetime gifts,
13 the death estate
13
cards
Chapter 11 Capital gains tax – reliefs
11 rollover relief,
21 badr,
22 qualifying badr disposals
11
cards
Chapter 12 Personal tax – aspects
11 domicile,
12 residence,
13 the sufficient ties test
35
cards
Chapter 13 VAT
11 vat groups,
21 vat on property,
22 option to tax
11
cards
Chapter 14 Stamp taxes
11 stamp duty for purchase of own...,
12 transfers between group companies,
13 share for share relief
10
cards
Chapter 15 Unincorporated businesses
11 sale to a connected party succ...,
12 sba,
21 basis periods
11
cards
Chapter 16 Anti-avoidance for owner-managed businesses
11 employment vs self employment,
12 employment vs self employment ...,
21 use of intermediaries anti avo...
9
cards
Chapter 17 Choice of business structure
11 unincorporated business versus...,
21 extraction of profit from a bu...,
31 corporate structure
3
cards
Chapter 18 Property businesses
11 residential property letting b...,
22 finance costs for residential ...,
23 furnished holiday accommodation
10
cards
Chapter 19 Raising finance.
11 connected party loans,
21 foreign exchange,
31 leasing
4
cards
Chapter 20 Transformation of owner-managed businesses
11 sale of trade and assets by an...,
21 incorporation implications for...,
22 incorporation implications for...
8
cards
Chapter 21 Companies – special situations
11 company purchase of own shares,
12 purchase of own shares capital...,
21 dividend stripping
7
cards
Chapter 22 Corporate reorganisations
11 summary of disposing of shares...,
21 sale of shares by a company is...,
22 sale of shares by a company is...
10
cards
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