Study guides, Revision notes & Summaries

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.

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A PowerPoint summary of the formation of blood cells

This is a comprehensive 1000-word marketing plan for an AI-powered mobile app called WriteAI. It provides an executive summary highlighting the market gap identified for such an app to aid content creators. Detailed market research and analysis are presented covering target customer segments, value proposition, competitive landscape, and growth opportunities. Core features of WriteAI including AI-generated content for blogs, ads, landing pages, etc. are outlined. The marketing and promotion stra...