融跃教育

基础精讲班

• 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