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lecture 15 VAT

  • Lecture notes

    lecture 15 VAT

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    10
    August 2023
    2023/2024
  • Describe the principles of VAT. · Distinguish between taxable and exempt supplies, and explain the consequences of both types of supply. · Determine whether a trader should register for VAT. · Determine the value of a supply · Advise on the VAT treatment of imports and exports · Compute VAT payable to HMRC. · Describe the various VAT schemes and explain their relevance · Describe the administration of VAT and the penalties for non-compliance · Advise a trader on V...
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lecture 6 self employment 1

  • Lecture notes

    lecture 6 self employment 1

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    10
    August 2023
    2023/2024
  • · Apply the ‘badges of trade’ to determine whether a transaction is a trading activity. · Describe the scope of taxation of trading income. · Determine the tax consequences of consumption of own goods. · Explain and apply the ‘capital v. revenue’ principle. · Adjust a profit and loss account to arrive at trading profits · Explain, by reference to statute and case law, the reasons for making adjustments to the profit and loss account. · Compute self-employed Natio...
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lecture 16 international tax

  • Lecture notes

    lecture 16 international tax

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    9
    August 2023
    2023/2024
  • · Determine the residence and domicile of an individual, and the residence of a company · Define the scope of corporation tax for a resident and non-resident company · Explain the purpose of double tax treaties and apply the provisions of a treaty based on the OECD model to determine the tax liabilities of overseas companies trading in the UK and UK companies trading overseas. · Explain the consequences of setting up a permanent establishment in another country · Compute double ...
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Lecture 5 Capital gains tax

  • Lecture notes

    Lecture 5 Capital gains tax

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    9
    August 2023
    2023/2024
  • Identify chargeable and non-chargeable assets for the purposes of capital gains tax. Compute the chargeable gains of an individual taxpayer. Apply for the annual exemption and advise on its efficient use by husband and wife living together. Compute capital gains tax liabilities. Describe the major reliefs and exemptions.
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lecture 10 corporation tax

  • Lecture notes

    lecture 10 corporation tax

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    8
    August 2023
    2023/2024
  • Describe the scope of corporation tax. · Identify relevant accounting periods. · Compute the indexation allowance for chargeable gains · Compute profits chargeable to corporation tax. · Identify financial years and compute the corporation tax liability of a company. · Describe the obligation of a company under corporation tax self-assessment. · Explain the consequences of failure to comply.
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lecture 4 Other incomes and relief

  • Lecture notes

    lecture 4 Other incomes and relief

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    8
    August 2023
    2023/2024
  • Compute the profits of a property income business. Describe the treatment of property income losses. Determine the tax treatment of interest and dividends. Identify sources of income which are not subject to tax. Compute the tax treatment of lease premiums.
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Summary Poole's Textbook on Contract Law - LAW1108 Summary Poole's Textbook on Contract Law - LAW1108

  • Summary

    Summary Poole's Textbook on Contract Law - LAW1108

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    5
    July 2024
    2023/2024
  • Struggling with contract law? Our expertly crafted notes break down complex topics into easy-to-understand explanations. Learn from a fellow law student who's been there! Boost your grades and save time.
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Lecture 7 self employment 2

  • Lecture notes

    Lecture 7 self employment 2

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    7
    August 2023
    2023/2024
  • Apply the basis of assessment for trading income. Compute ‘overlap profits’ and show how relief is obtained. Calculate the effect of a change of accounting date. Show how adjustments to an income statement can produce a loss. Identify the forms of relief for trading losses and compute assessments after loss relief. Advise a taxpayer on the optimum use of losses. Advise on the income tax consequences of starting up in business.
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lecture 8 capital allowances

  • Lecture notes

    lecture 8 capital allowances

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    7
    August 2023
    2023/2024
  • Use statute and case law to explain the meaning of plant and machinery. Compute capital allowances on expenditure on plant and machinery Compute capital allowances on structures and buildings
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Lecture 9 partnerships

  • Lecture notes

    Lecture 9 partnerships

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    6
    August 2023
    2023/2024
  • · Describe the principles of partnership taxation · Adjust and allocate partnership profits and losses · Deal with notional losses · Give effect to changes in partnership composition · Comment on the role of partnerships in tax planning · Describe the basic principles of the taxation of an LLP. · Restrictions on loss relief
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