ACCA - P6 Flashcards

Decks in this Class (18):

• Unapproved Option Schemes

  Unapproved option schemes

  Sample Cards:

  tax at grant of option,

  tax at excercise date,

  tax at sale of shares
  3 Cards
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• Approved Option Schemes

  Approved option schemes

  Sample Cards:

  tax at grant date,

  tax at excercise of options,

  tax at sale of shares
  3 Cards
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• Share Incentive Plan

  Share incentive plan

  Sample Cards:

  participation,

  award of free shares by company,

  partnership shares awarded by conpany
  6 Cards
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• Eis

  EIS

  Sample Cards:

  max investment by one person,

  max funds a company can raise,

  it reducer
  5 Cards
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• Seis

  SEIS

  Sample Cards:

  max investment by one person,

  max funds raised by company,

  max employees
  5 Cards
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• Vct

  VCT

  Sample Cards:

  max investment by a person,

  max funds raised by company,

  max employees in company
  5 Cards
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• Partial Exemption Vat

  Partial exemption (VAT)

  Sample Cards:

  input tax recoverability formula,

  test 1 tit every turtles,

  test 2 titless direct attribute tits eve
  4 Cards
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• Basis Of Assessment Opening

  Basis of assessment (opening)

  Sample Cards:

  year 1 things to identify,

  year 2
  2 Cards
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• Basis Of Assessment Closing

  Basis of assessment (closing)

  Sample Cards:

  identification,

  penultimate tax year,

  final tax year
  3 Cards
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• Cfcs

  CFCs

  Sample Cards:

  conditions 2,

  exemptions 5,

  calculation of uk ct payable
  3 Cards
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• Capital Goods Scheme

  Capital goods scheme

  Sample Cards:

  applies to and the adjustment period,

  formula
  2 Cards
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• Vat Reg And De Reg

  VAT reg and de-reg

  Sample Cards:

  reg when is compulrosy,

  reg implications,

  reg advantages 2
  6 Cards
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• Trusts

  Trusts

  Sample Cards:

  iip definition,

  iip treatment,

  dt definition
  4 Cards
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• Cash Accounting Scheme Vat

  Cash accounting scheme -VAT

  Sample Cards:

  definition,

  conditions 3,

  ads 2
  4 Cards
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• Flat Accounting Scheme Vat

  Flat accounting scheme-VAT

  Sample Cards:

  definition,

  conditions 3,

  ads 2
  3 Cards
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• Annual Accounting Scheme Vat

  Annual accounting scheme-VAT

  Sample Cards:

  definition 3,

  conditions 2,

  advantages 2
  3 Cards
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• Furnished Holiday Letting

  Furnished holiday letting

  Sample Cards:

  defintion,

  conditions 5,

  advantages
  3 Cards
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• Disputes

  Disputes

  Sample Cards:

  conditions for capital treatment 6
  1 Cards
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