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sarah cuerden
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Decks in this class (17)
TAAR
What is taar,
What are the conditions for taar,
What is the result if taar applies
3
cards
Wind up a company
What are the two method a company...,
Explain a formal liquidation,
Explain an informal winding up
5
cards
Remittance basis
What is the statutory ordering ru...,
What is the best advice for uk do...,
When does the remittance basis ap...
15
cards
Rent a room relief
What is rent a room relief,
What if you have multiple tenants...,
Admin
6
cards
Admin
When must you notify hmrc that yo...,
2
cards
Termination payments
What is a pilon how does this rel...,
What is the main thing to determi...,
What are exempt benefits
7
cards
Share incentive schemes
What are the main reason for comp...,
Explain a share option vs excerci...,
Difference between readily conver...
5
cards
Qualfying loans / Misc
When does the saving rate apply,
What 4 types of loans qualify for...,
Point to remeber regarding deduct...
8
cards
Gift to Charity
Cash gift,
Gift of unlisted shares,
Gift of listed shares
4
cards
Damaged Assets
Introduction,
Explain the claims available,
Explain a partial claim
6
cards
Restricted assets
Steps restricted shares forefeit ...,
What are the two possible elections,
Two types of restrictions
7
cards
Business investment relief
What is business investment relief,
What are the headline,
Two misc points
5
cards
Property Income
Explain cash and accruals basis,
Finance interest how is relief given
2
cards
Lease
Explain the treatments of the ass...,
Explain the treatment of the assi...,
What is the assingment of a lease
7
cards
Investors relief
What are the conditions for inves...
1
cards
Accrued Income Scheme
Why was the accrued interest sche...,
What does the accrued income sche...,
Who does it affect
11
cards
Value Shifting
What is value shifting,
What are the deemed proceeds,
What is the cost
3
cards
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ati
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