Study guides, Revision notes & Summaries

· 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 ...

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.

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.

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.

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

· 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

Notes on Occupier's Liability. Considers The Occupier's Liability Act 1957 and 1984. Notes on the different sections that apply. Contains brief notes on facts of case and ratio.

These lecture notes are about criminal courts and prisons. It covers the functions of imprisonment as well as the roles of prison officers. It also includes a few statistics and characteristics of the prison population, including both female and male prisons. The lecture notes also provide an overview of the struggles prisoners face as well as difficulties for prison staff.

Master the art of Hangul writing with our immersive and user-friendly Korean Hangul Practice template! Whether you're a beginner or an aspiring Korean language enthusiast, this meticulously designed template offers an engaging learning experience. Featuring interactive exercises and step-by-step guidance, you'll effortlessly grasp the fundamentals of Hangul characters, pronunciation, and writing. Embrace a world of culture and communication as you practice with confidence, honing your skills i...

A PowerPoint summary of the formation of blood cells