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详情介绍
课程大纲
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1.Introduction
0.Introduction
2.Chapter 1 Ethics, tax avoidance schemes
1-1 Etihics
1-2 Tax avoidance schemes
3.Chapter 2 The income tax computation
2-1 Tax year
2-2 Income tax calculation
2-3 Computing income tax payable
2-4 Families
4.Chapter 3 Pensions and other tax-efficient investment products
3-1 Pensions
3-2 The enterprise investment scheme (EIS)
3-3 Seed enterprise investment scheme (SEIS)
3-4 Venture capital trusts (VCTs)
5.Chapter 4 Employment income
4-1 Employment income(1)
4-1 Employment income(2)
4-2 National insurance contribution
4-3 Personal service companies
4-4 Termination payments
4-5 Share schemes
6.Chapter 5 Property income and other investment income
5-1 UK property businesses
5-2 Rent a room relief
5-3 Furnished holiday lettings
5-4 Trust income
7.Chapter 6 Trade profits
6-1 The badges of trade
6-2 The computation of trade profits
6-3 The cessation of trades
6-4 Capital allowance-1
6-4 Capital allowance-2
6-5 Cash basis of accounting for small business
8.Chapter 7 Assessable trading income and NIC
7-1 Basis of assessment
7-2 National insurance contribution for the self-employed
9.Chapter 8 Sole trade losses
8-1 Losses – an overview
8-2 Carry forward trading loss relief
8-3 Trading loss relief against general income
8-4 Early trading losses relief
8-5 Terminal trading loss relief
8-6 The choice between loss reliefs
8-7 Losses reliefs – new at ATX
10.Chapter 9 Partnerships
9-1 Introduction & 2.Computing partnership profits
9-3 Allocating profits between partnerships
9-4 Change in profit-sharing ratios
9-5 Tax position of individual partners & 6.Change in membership of a partnership & 7.Loss relief fo
11.Chapter 10 Chargeable gains – an outline
10-1 Chargeable and exempt persons, disposals and assets
10-2 Computing a gain or loss
10-3 CGT payable by individuals & 4.Valuing assets & 5.Connected persons & 6.Married couples and civ
10-8 Part disposals & 9.Chattels and wasting assets & 10.Leases & 11.Asset lost, destroyed or damage
12.Chapter 11 Shares and securities
11-1 Valuing quoted shares on gift & 2.The matching rules for individuals
11-3 Alterations of share capital & 4.Gilts and qualifying corporate bonds
13.Chapter 12 Chargeable gains reliefs
12-1 Private residences relief (PRR)
12-2 Business asset disposal relief
12-3 Gift relief (holdover relief)
12-4 Replacement of business assets (rollover) relief
12-5 Incorporation relief
12-6 EIS reinvestment relief & 7.SEIS reinvestment relief
14.Chapter 13 Chargeable gains: additional aspects
13-1 Negligible value claims & 2.Altering dispositions made on death & 3.CGT and trusts
15.Chapter 14 Overseas personal taxation
14-1 Residence and domicile
14-2 Overseas aspects of income tax
14-3 Overseas aspects of CGT
14-4 Double taxation relief
16.Chapter 15 Introduction to IHT
15-1 Scope of inheritance tax (IHT) & 2.Computing transfer of value & 3.Exceptions
15-4 Types of lifetime transfers & 5.IHT payable during donor’s lifetime
15-6 IHT payable on CLTs and PETs on donor’s death
17.Chapter 16 Inheritance tax – Death estate
16-1 Death estate basic principles
16-2 IHT payable on the death estate
16-3 Transfer of unused RNRB and NRB between spouses civil partners
16-4 Death estate：additional aspects
18.Chapter 17 Inheritance tax – valuation and reliefs
17-1 Relief for fall in value (FIV) of lifetime gifts (fall in value relief)
17-2 The valuation of assets for IHT purposes
17-3 Business property relief (BPR)
17-4 Agricultural property relief (APR)
17-5 Quick succession relief (QSR)
19.Chapter 18 Inheritance tax: further aspects
18-1 Overseas aspects of IHT & 2.Gifts with reservation of benefit
18-3 Altering dispositions on death & 4.Trusts & 5.IHT administration
20.Chapter 19 Corporation tax computation
19-1 Corporation tax computation
19-2 Pro-forma corporation tax computation
19-3 Intangible non-current assets
19-4 Research and development expenditure
19-5 Chargeable gains for companies
19-6 Calculation of corporation tax
19-7 Administration of corporation tax
21.Chapter 20 Losses for single companies
20-1 Trading losses
20-2 Other losses
20-3 Loss planning
20-4 Change of ownership
22.Chapter 21 Corporate groups and consortia
21-1 Types of group & 2.Annual investment allowance
21-3 Group relief
21-4 Consortia
21-5 Chargeable gains groups
21-6 Pre-entry losses
21-7 Successions to trade
23.Chapter 22 Companies-additional aspects
22-1 Administration and liquidation
22-2 Company purchase of own shares
22-3 Close companies
22-4 Companies with investment business5Residence 6Double taxation relief7 Overseas aspects of groups 8Controlled foreign companies
22-9 Transfer pricing & 10. Permanent establishment (PE) or subsidiary abroad
24.Chapter 23 Value added tax
23-1 Basic principles & 2.Scope of VAT
23-3 Taxable and exempt supplies
23-4 Registration
23-5 Deregistration & 6.Pre-registration input tax
23-7 Deduction of input tax
23-8 Accounting for VAT & 9.Valuation of supplies
23-10 Penalties
23-11 Overseas aspects of VAT & 12.Special schemes
23-13 Partial exemption & 14.Land and buildings & 15.Transfer of a going concern & 16.Capital goods
25.Chapter 24 Stamp duty tax
24-1 Stamp duty & 2.Stamp duty reserve tax & 3.Stamp duty land tax & 4.Exemptions and reliefs relating to stamp taxes
