融跃教育

基础班

• 1.Introduction

  • 0.Introduction

    

  • 0-Introduction

    

• 2.Chapter 1 The Uk tax system

  • 1-1 The overall function and purpose of tax

    

  • 1-2 Types of tax

    

  • 1-3 Overall structure and UK tax system

    

  • 1-4 Sources of revenue law and practice

    

  • 1-5 Tax avoidance and tax evasion

    

  • 1-6 Ethical and professional approach

    

  • 1-7 Double taxation agreements

    

• 3.Chapter 2 Outline of Income Tax

  • 2-1 The Uk resident

    

  • 2-2 Fiscal year (Tax year) & 3 Lay out of income tax computation

    

  • 2-4 Classification of income & 5 Qualifying Interest Paid (Deductible interest)

    

  • 2-6 Personal allowance (PA)

    

  • 2-7 Tax rate

    

  • 2-8 Gift aid donations (GAD) & Personal pension contribution(PPC)

    

  • 2-9 Spouse special arrangements

    

  • 2-10 Accrued income scheme

    

• 4.Chapter 3 Trading Incomes

  • 3-1 The badges of trade

    

  • 3-2 Pro forma for tax adjusted trading profit

    

  • 3-3 Adjustment of expenditure

    

  • 3-4 Adjustment of income

    

  • 3-5 Cash basis for small business

    

• 5.Chapter 4 Basis of Assessment

  • 4-1 Basis period & Tax year & 2.Basis period rule & 3.Tax year basis

    

• 6.Chapter 5 Capital Allowances

  • 5-1 Defination of Capital allowance

    

  • 5-2 Classification of plant & machinery

    

  • 5-3 Allowance

    

• 7.Chapter 6 Property Income

  • 6-1 Property bussiness income

    

  • 6-2 Rent a room relief

    

  • 6-3 Furnished holiday letting profit

    

• 8.Chapter 7 Relief for Individual Trading Losses

  • 7-1 Trading profit assessment

    

  • 7-2 Trade loss relief against general income

    

  • 7-3 Carry forward trade loss relief

    

  • 7-4 Trade loss relief against capital gain & 5.Losses in the early years of a trade

    

  • 7-6 Terminal trade loss relief & 7.The choice between loss reliefs

    

• 9.Chapter 8 Partnerships

  • 8-1 Assessment of partnerships to tax & 2.Change in membership of partnership & 3.Loss reliefs for p

    

• 10.Chapter 9 Benefits

  • 9-1 General rule & 2.Living accommodation benefit

    

  • 9-3 Living expenses of living accommodation

    

  • 9-4 Company car and fuel benefit

    

  • 9-5 Beneficial loan

    

  • 9-6 Private use of employer's assets

    

  • 9-7 Other benefits & 8.Exmept benefits

    

• 11.Chapter 10 Income from Employment

  • 10-1 Employment and self employment & 2.Basis of assessment for employment income

    

  • 10-3 Allowable deductions

    

  • 10-4 Statutory approved mileage allowances

    

  • 10-5 The PAYE system

    

• 12.Chapter 11 National Insurance Contributions and Pension

  • 11-1 Scope of national insurance contribution

    

  • 11-2 Choice of business medium

    

  • 11-3 Types of pension scheme & 4.Tax relief rules for pension

    

  • 11-5 Annual allowance & 6.Lifetime allowance

    

• 13.Chapter 12 Self-assessment Individuals

  • 12-1 Self-assessment system introduction & 2.Tax return

    

  • 12-3 Payment of income tax and CGT

    

  • 12-4 HMRC power

    

• 14.Chapter 13 Outline of Corporation Tax

  • 13-1 Company Residence

    

  • 13-2 Accounting Period

    

  • 13-3 Layout of a corporation tax computation

    

  • 13-4 Tax rate

    

  • 13-5 Dividends income & 6.Long periods of account

    

• 15.Chapter 14 Computing the Corporation Tax

  • 14-1 Trading income-1

    

  • 14-1 Trading income-2

    

  • 14-2 Property income

    

  • 14-3 Interest income & interest payable & 4.Miscellaneous income & 5.Qualifying Charitable Donation

    

• 16.Chapter 15 Relief for Corporation Trading losses

  • 15-1 Carry forward trade loss relief & 2.Trade loss relief against total profit

    

  • 15-3 Terminal trade loss relief & 4.Factors influencing choice of loss relief & 5.Capital losses & 6

    

• 17.Chapter 16 Group of Companies

  • 16-1 Assiciated companies(≥50%）& 2.75% subsidiaries (group relief group)

    

  • 16-3 Chargeable gain group

    

  • 16-4 Choice of business medium

    

• 18.Chapter 17 Self-assessment:Companies

  • 17-1 Tax return

    

  • 17-2 Payment of corporation tax and interest.mp4

    

• 19.Chapter 18 Chargeable gain:individual

  • 18-1 Chargeable persons, disposals and assets & 2.Computing a gain or loss

    

  • 18-3 The annual exempt amount

    

  • 18-4 Capital losses

    

  • 18-5 Transfers between spouses civil partners

    

  • 18-6 Part disposals

    

  • 18-7 The damage, loss or destruction of an asset

    

  • 18-8 Chattels

    

  • 18-9 Principal private residence relief (PPR)

    

  • 18-10 Business relief-1

    

  • 18-10 Business relief-2

    

  • 18-11 Shares and securities

    

• 20.Chapter 19 Chargeable gain:companies

  • 19-1 Corporation tax on chargeable gains & 2.Indexation allowance

    

  • 19-3 Disposal of shares by companies

    

  • 19-4 Rollover relief & 5.Capital loss

    

• 21.Chapter 20 Value added tax

  • 20-1 The principles of VAT

    

  • 20-2 Registration

    

  • 20-3 Deregistration

    

  • 20-4 Accounting for and administering VAT

    

  • 20-5 Calculation of VAT

    

  • 20-6 VAT invoices and records

    

  • 20-7 Penalties

    

  • 20-8 Special schemes

    

  • 20-9 Overseas aspects

    

• 22.Chapter 21 Inheritance Tax

  • 21-1 Definition

    

  • 21-2 Rate of tax & 3.Taper relief

    

  • 21-4 Computation format

    

  • 21-5 Tax liability on death estate

    

  • 21-6 Payment of IHT & 7.Advantages of lifetime transfers

    

  • 21-8 Transfer of a spouse's unused nil rate band

    

  • 21-9 Basic inheritance tax planning

    

• 23.sample paper

  • Section A Q1-15

    

  • Section B Q1

    

  • Section B Q2

    

  • Section B Q3-4