Taxation 2 (ni) 2024-2025:
Taxation 2 (NI) 2024-2025 is the taxation textbook for students on the Chartered Accountants Ireland CA Proficiency 2 course
Gespeichert in:
| Körperschaft: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Dublin
Chartered Accountants Ireland
2024
|
| Ausgabe: | 1st ed |
| Online-Zugang: | DE-2070s |
| Zusammenfassung: | Taxation 2 (NI) 2024-2025 is the taxation textbook for students on the Chartered Accountants Ireland CA Proficiency 2 course |
| Beschreibung: | Description based on publisher supplied metadata and other sources |
| Beschreibung: | 1 Online-Ressource (560 Seiten) |
| ISBN: | 9781913975838 |
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| 505 | 8 | |a CA Proficiency 2 Taxation 2 (NI) 2024-2025 -- Publisher's Information -- Contents -- Chartered Accountants Ireland Code of Ethics -- Chapter 1: Administration - Appeals, Enquiries and HMRC Powers -- 1.1 Introduction -- 1.2 The Appeals System -- 1.3 HMRC Enquiries and Compliance Checks -- 1.4 HMRC's Information Powers -- 1.5 HMRC's Inspection Powers -- 1.6 Discovery Assessments -- 1.7 Determinations -- 1.8 Record Keeping -- 1.9 The Penalty Regime -- 1.10 Publishing Details of Deliberate Tax Defaulters -- 1.11 Managing Serious Defaulters Programme -- Questions -- Chapter 2: Residence, Domicile and Deemed Domicile -- 2.1 Introduction -- 2.2 The Statutory Residence Test -- 2.3 Domicile -- 2.4 Deemed Domicile -- 2.5 Impact of Residence, Domicile and Deemed Domicile on Income Tax -- 2.6 Overseas Income - The Remittance Basis -- 2.7 Double Taxation Relief -- Questions -- PART ONE: INCOME TAX -- Chapter 3: Income Tax: Recap -- 3.1 The Income Tax Computation -- 3.2 Trading Income -- 3.3 Basis Period Rules for Assessment of Trading Income -- 3.4 Computation of Taxable Trading Income -- 3.5 Partnerships -- 3.6 Capital Allowances -- 3.7 Loss Relief -- 3.8 Employment Income -- 3.9 Property Income from a UK Property Business -- 3.10 Deductions on Income, Allowances and Reliefs -- 3.11 Self-assessment and Administration -- Chapter 4: Income Tax Reliefs - Additional Aspects -- 4.1 Introduction -- 4.2 Pensions -- 4.3 Cap on Certain Income Tax Reliefs -- 4.4 The Venture Capital Trust Scheme -- 4.5 The Enterprise Investment Scheme -- 4.6 The Seed Enterprise Investment Scheme -- Questions -- Chapter 5: Overseas Income and Additional Aspects of Property Income -- 5.1 Introduction -- 5.2 Overseas Income -- 5.3 The Non-resident Landlord Scheme -- 5.4 Furnished Holiday Home Lettings -- Questions -- Chapter 6: Employment Income - Additional Aspects -- 6.1 Introduction | |
| 505 | 8 | |a 6.2 Payments on Termination of Employment -- 6.3 Share-related Income -- Questions -- PART TWO: CORPORATION TAX -- Chapter 7: Corporation Tax: Recap -- 7.1 Overview and Accounting Periods -- 7.2 The Charge to Corporation Tax -- 7.3 Rate of Corporation Tax -- 7.4 Associated Companies -- 7.5 Payment of Corporation Tax -- 7.6 Computation of Taxable Total Profits -- 7.7 Income Tax on Annual Payments -- 7.8 Qualifying Charitable Donations -- 7.9 Distributions -- 7.10 Corporate Capital Allowances -- 7.11 Self-assessment and Administration -- Chapter 8: Corporation Tax: Miscellaneous Additional Aspects -- 8.1 Additional Adjustments in Arriving at the Trading Result -- 8.2 Corporate Loss Relief -- 8.3 Tax Transparency and Accountability Measures -- 8.4 Residence of Companies -- 8.5 Research & -- Development Tax Relief -- 8.6 The Corporate Intangibles Regime -- 8.7 Investment Companies -- Questions -- Chapter 9: Close Companies -- 9.1 Meaning of Close Company -- 9.2 Consequences of Close Company Status -- Questions -- Chapter 10: Close Companies: Disadvantages -- 10.1 Disadvantages of Close Company Status -- 10.2 Certain Expenses for Participators and their Associates -- 10.3 Excessive Interest -- 10.4 Loans to Participators and their Associates -- 10.5 Write-off of Loans to Participators -- 10.6 Transfers at Undervalue by Close Companies -- 10.7 Close Investment Holding Companies -- Questions -- Chapter 11: Non-resident Companies -- 11.1 Introduction -- 11.2 Non-resident Companies -- 11.3 Double Taxation Relief -- Questions -- Chapter 12: Group Relief and Consortia Relief -- 12.1 Introduction -- 12.2 Intragroup Payments -- 12.3 Group Relief for Losses -- 12.4 Consortium Relief for Losses -- 12.5 Group Payment Arrangements -- 12.6 Base Erosion and Profit Shifting - the Pillar Two Rules -- 12.7 The Corporate Interest Restriction -- Questions | |
| 505 | 8 | |a Chapter 13: Company Chargeable Gains -- 13.1 Chargeable Gains Liable to Corporation Tax -- 13.2 Exemption from Tax on Disposal of Certain Shareholdings -- 13.3 Method of Taxation -- 13.4 Capital Gains Group: Introduction -- 13.5 Disposal of Capital Assets within a Capital Gains Group -- 13.6 Disposal of Capital Assets Outside the Group -- 13.7 Company Leaving Group: Anti-avoidance Measure -- Questions -- Chapter 14: Transfer Pricing -- 14.1 Introduction -- 14.2 The Basic Rule -- 14.3 UK Tax Advantage -- 14.4 Corresponding Adjustments -- 14.5 Exemptions -- 14.6 Advance Pricing Agreements -- 14.7 Transfer Pricing Methods -- 14.8 Administrative Issues -- Question -- Chapter 15: Taxation of Directors/Shareholders -- 15.1 Introduction -- 15.2 Tax on Remuneration -- 15.3 Pensions -- 15.4 Other Issues -- Questions -- PART THREE: CAPITAL GAINS TAX -- Chapter 16: Capital Gains Tax: Recap -- 16.1 Basic Charge to CGT -- 16.2 Rate of Tax, Date of Payment and Returns -- 16.3 Computation of Gain or Loss -- 16.4 Married Couples and Civil Partners -- 16.5 Partnerships -- 16.6 Connected Persons -- 16.7 Losses -- 16.8 Negligible Value Claims -- 16.9 Chattels -- 16.10 Wasting Assets (Not Chattels) -- 16.11 CGT Reliefs -- Chapter 17: Territoriality Rules -- 17.1 Deemed Domicile - 6 April 2017 Rebasing -- 17.2 Double Tax Relief -- 17.3 Residence Condition is Met -- 17.4 Residence Condition is Not Met -- 17.5 The Remittance Basis -- 17.6 Remittance Basis Charge -- 17.7 Overseas Losses -- 17.8 Temporary Non-residents -- 17.9 Non-residents CGT on UK Land and Property -- Questions -- Chapter 18: Shares and Series of Transactions -- 18.1 Introduction -- 18.2 Bonus Issues and Rights Issues -- 18.3 CGT Treatment of Employee Share Options -- 18.4 Treatment of a Series of Transactions between Connected Persons -- Questions | |
| 505 | 8 | |a Chapter 19: Business Asset Disposal Relief and Investors' Relief -- 19.1 Business Asset Disposal Relief -- 19.2 Investors' Relief -- Questions -- Chapter 20: Capital Gains Tax Reliefs -- 20.1 Principal Private Residence Relief -- 20.2 Rollover Relief -- 20.3 Gift Relief -- 20.4 Transfer of a Business to a Limited Company -- 20.5. Venture Capital Trust Scheme Shares -- 20.6 Enterprise Investment Scheme Shares -- 20.7 Seed Enterprise Investment Scheme Shares -- 20.8 Losses on Disposals of Certain Shares -- 20.9 Interaction of Reliefs -- Questions -- Chapter 21: Acquisition by a Company of its Own Shares -- 21.1 Overview -- 21.2 Income Distribution - Dividend Treatment -- 21.3 Capital Disposal - CGT Treatment -- 21.4 Other Aspects -- Questions -- PART FOUR: INHERITANCE TAX -- Chapter 22: Introduction to Inheritance Tax -- 22.1 Introduction -- 22.2 Meaning of Gift and Inheritance -- 22.3 Domicile and Deemed Domicile Rules for IHT -- Questions -- Chapter 23: Exemptions -- 23.1 Inter-spouse Transfers (section 18) -- 23.2 Small Gifts (section 20) -- 23.3 Normal Expenditure Out of Income (section 21) -- 23.4 Gifts in Consideration of Marriage/Civil Partnership (section 22) -- 23.5 Gifts to Charities or Registered Clubs (section 23) -- 23.6 Gifts to Political Parties (section 24) -- 23.7 Maintenance Funds and Gifts to Housing Associations(section 24A and section 27) -- 23.8 Gifts for National Purposes (section 25) -- 23.9 Annual Exemption (section 19) -- Questions -- Chapter 24: Calculation of IHT Liabilities for Dispositions in Lifetime and on Death -- 24.1 Potentially Exempt Transfers -- 24.2 Chargeable Lifetime Transfers -- 24.3 Implications for IHT on Death -- 24.4 PETs becoming Chargeable and Additional IHT on Lifetime CLTs -- 24.5 IHT on Estate on Death -- 24.6 Main Residence Nil Rate Band -- 24.7 36% Rate of Inheritance Tax -- 24.8 Excluded Property | |
| 505 | 8 | |a 24.9 Valuation of Certain Assets -- 24.10 Pro Forma Computation to Calculate Value of a Death Estate -- Question -- Chapter 25: Reliefs -- 25.1 Business Property Relief (sections 103-114) -- 25.2 Agricultural Property Relief (sections 115-124C) -- 25.3 Quick Succession Relief (section 141) -- 25.4 Reliefs for Surviving Spouse of a Deceased Person -- 25.5 Fall in Value of Gift Before Death (section 131) -- 25.6 Post-mortem Relief -- Questions -- Chapter 26: Interaction between IHT and CGT -- 26.1 Overview -- 26.2 Interaction of IHT and CGT -- 26.3 Consideration of the Impact of "Gifts with Reservation" -- Questions -- Chapter 27: Administration of IHT -- 27.1 Payment of IHT on Lifetime Gifts -- 27.2 Payment of IHT on Death Estate -- 27.3 IHT Instalments -- 27.4 Filing of Returns -- 27.5 Penalties -- Questions -- Chapter 28: Other Sundry Matters -- 28.1 IHT Treatment of Gifts from Companies -- 28.2 Double Tax Relief for Overseas Taxes Suffered -- 28.3 Deed of Disclaimer/Variation -- Questions -- PART FIVE: STAMP TAXES -- Chapter 29: Stamp Duty -- 29.1 Background -- 29.2 Charges to Stamp Duty -- 29.3 Exemptions -- 29.4 Administration -- 29.5 Consideration -- Questions -- Chapter 30: Stamp Duty Reserve Tax -- 30.1 General Principles -- 30.2 Items Liable to SDRT -- 30.3 Rate Charged -- 30.4 Payment of SDRT -- 30.5 Deadline for Notifying and Paying HMRC -- Questions -- Chapter 31: Stamp Duty Land Tax -- 31.1 General Principles and Background -- 31.2 What and Who is Chargeable -- 31.3 Exemptions -- 31.4 When SDLT is Chargeable -- 31.5 The Charge to SDLT -- 31.6 Lease Premiums -- 31.7 Notification Threshold -- 31.8 Stamp Duty/SDLT Group Relief -- Questions -- Chapter 32: Administration of SDLT -- 32.1 Duty to Deliver Land Transaction Return Form -- 32.2 Who is Chargeable? -- 32.3 Penalties -- Questions -- PART SIX: VALUE ADDED TAX -- Chapter 33: VAT: Recap | |
| 505 | 8 | |a 33.1 Introduction and General Principle | |
| 520 | |a Taxation 2 (NI) 2024-2025 is the taxation textbook for students on the Chartered Accountants Ireland CA Proficiency 2 course | ||
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Datensatz im Suchindex
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| contents | CA Proficiency 2 Taxation 2 (NI) 2024-2025 -- Publisher's Information -- Contents -- Chartered Accountants Ireland Code of Ethics -- Chapter 1: Administration - Appeals, Enquiries and HMRC Powers -- 1.1 Introduction -- 1.2 The Appeals System -- 1.3 HMRC Enquiries and Compliance Checks -- 1.4 HMRC's Information Powers -- 1.5 HMRC's Inspection Powers -- 1.6 Discovery Assessments -- 1.7 Determinations -- 1.8 Record Keeping -- 1.9 The Penalty Regime -- 1.10 Publishing Details of Deliberate Tax Defaulters -- 1.11 Managing Serious Defaulters Programme -- Questions -- Chapter 2: Residence, Domicile and Deemed Domicile -- 2.1 Introduction -- 2.2 The Statutory Residence Test -- 2.3 Domicile -- 2.4 Deemed Domicile -- 2.5 Impact of Residence, Domicile and Deemed Domicile on Income Tax -- 2.6 Overseas Income - The Remittance Basis -- 2.7 Double Taxation Relief -- Questions -- PART ONE: INCOME TAX -- Chapter 3: Income Tax: Recap -- 3.1 The Income Tax Computation -- 3.2 Trading Income -- 3.3 Basis Period Rules for Assessment of Trading Income -- 3.4 Computation of Taxable Trading Income -- 3.5 Partnerships -- 3.6 Capital Allowances -- 3.7 Loss Relief -- 3.8 Employment Income -- 3.9 Property Income from a UK Property Business -- 3.10 Deductions on Income, Allowances and Reliefs -- 3.11 Self-assessment and Administration -- Chapter 4: Income Tax Reliefs - Additional Aspects -- 4.1 Introduction -- 4.2 Pensions -- 4.3 Cap on Certain Income Tax Reliefs -- 4.4 The Venture Capital Trust Scheme -- 4.5 The Enterprise Investment Scheme -- 4.6 The Seed Enterprise Investment Scheme -- Questions -- Chapter 5: Overseas Income and Additional Aspects of Property Income -- 5.1 Introduction -- 5.2 Overseas Income -- 5.3 The Non-resident Landlord Scheme -- 5.4 Furnished Holiday Home Lettings -- Questions -- Chapter 6: Employment Income - Additional Aspects -- 6.1 Introduction 6.2 Payments on Termination of Employment -- 6.3 Share-related Income -- Questions -- PART TWO: CORPORATION TAX -- Chapter 7: Corporation Tax: Recap -- 7.1 Overview and Accounting Periods -- 7.2 The Charge to Corporation Tax -- 7.3 Rate of Corporation Tax -- 7.4 Associated Companies -- 7.5 Payment of Corporation Tax -- 7.6 Computation of Taxable Total Profits -- 7.7 Income Tax on Annual Payments -- 7.8 Qualifying Charitable Donations -- 7.9 Distributions -- 7.10 Corporate Capital Allowances -- 7.11 Self-assessment and Administration -- Chapter 8: Corporation Tax: Miscellaneous Additional Aspects -- 8.1 Additional Adjustments in Arriving at the Trading Result -- 8.2 Corporate Loss Relief -- 8.3 Tax Transparency and Accountability Measures -- 8.4 Residence of Companies -- 8.5 Research & -- Development Tax Relief -- 8.6 The Corporate Intangibles Regime -- 8.7 Investment Companies -- Questions -- Chapter 9: Close Companies -- 9.1 Meaning of Close Company -- 9.2 Consequences of Close Company Status -- Questions -- Chapter 10: Close Companies: Disadvantages -- 10.1 Disadvantages of Close Company Status -- 10.2 Certain Expenses for Participators and their Associates -- 10.3 Excessive Interest -- 10.4 Loans to Participators and their Associates -- 10.5 Write-off of Loans to Participators -- 10.6 Transfers at Undervalue by Close Companies -- 10.7 Close Investment Holding Companies -- Questions -- Chapter 11: Non-resident Companies -- 11.1 Introduction -- 11.2 Non-resident Companies -- 11.3 Double Taxation Relief -- Questions -- Chapter 12: Group Relief and Consortia Relief -- 12.1 Introduction -- 12.2 Intragroup Payments -- 12.3 Group Relief for Losses -- 12.4 Consortium Relief for Losses -- 12.5 Group Payment Arrangements -- 12.6 Base Erosion and Profit Shifting - the Pillar Two Rules -- 12.7 The Corporate Interest Restriction -- Questions Chapter 13: Company Chargeable Gains -- 13.1 Chargeable Gains Liable to Corporation Tax -- 13.2 Exemption from Tax on Disposal of Certain Shareholdings -- 13.3 Method of Taxation -- 13.4 Capital Gains Group: Introduction -- 13.5 Disposal of Capital Assets within a Capital Gains Group -- 13.6 Disposal of Capital Assets Outside the Group -- 13.7 Company Leaving Group: Anti-avoidance Measure -- Questions -- Chapter 14: Transfer Pricing -- 14.1 Introduction -- 14.2 The Basic Rule -- 14.3 UK Tax Advantage -- 14.4 Corresponding Adjustments -- 14.5 Exemptions -- 14.6 Advance Pricing Agreements -- 14.7 Transfer Pricing Methods -- 14.8 Administrative Issues -- Question -- Chapter 15: Taxation of Directors/Shareholders -- 15.1 Introduction -- 15.2 Tax on Remuneration -- 15.3 Pensions -- 15.4 Other Issues -- Questions -- PART THREE: CAPITAL GAINS TAX -- Chapter 16: Capital Gains Tax: Recap -- 16.1 Basic Charge to CGT -- 16.2 Rate of Tax, Date of Payment and Returns -- 16.3 Computation of Gain or Loss -- 16.4 Married Couples and Civil Partners -- 16.5 Partnerships -- 16.6 Connected Persons -- 16.7 Losses -- 16.8 Negligible Value Claims -- 16.9 Chattels -- 16.10 Wasting Assets (Not Chattels) -- 16.11 CGT Reliefs -- Chapter 17: Territoriality Rules -- 17.1 Deemed Domicile - 6 April 2017 Rebasing -- 17.2 Double Tax Relief -- 17.3 Residence Condition is Met -- 17.4 Residence Condition is Not Met -- 17.5 The Remittance Basis -- 17.6 Remittance Basis Charge -- 17.7 Overseas Losses -- 17.8 Temporary Non-residents -- 17.9 Non-residents CGT on UK Land and Property -- Questions -- Chapter 18: Shares and Series of Transactions -- 18.1 Introduction -- 18.2 Bonus Issues and Rights Issues -- 18.3 CGT Treatment of Employee Share Options -- 18.4 Treatment of a Series of Transactions between Connected Persons -- Questions Chapter 19: Business Asset Disposal Relief and Investors' Relief -- 19.1 Business Asset Disposal Relief -- 19.2 Investors' Relief -- Questions -- Chapter 20: Capital Gains Tax Reliefs -- 20.1 Principal Private Residence Relief -- 20.2 Rollover Relief -- 20.3 Gift Relief -- 20.4 Transfer of a Business to a Limited Company -- 20.5. Venture Capital Trust Scheme Shares -- 20.6 Enterprise Investment Scheme Shares -- 20.7 Seed Enterprise Investment Scheme Shares -- 20.8 Losses on Disposals of Certain Shares -- 20.9 Interaction of Reliefs -- Questions -- Chapter 21: Acquisition by a Company of its Own Shares -- 21.1 Overview -- 21.2 Income Distribution - Dividend Treatment -- 21.3 Capital Disposal - CGT Treatment -- 21.4 Other Aspects -- Questions -- PART FOUR: INHERITANCE TAX -- Chapter 22: Introduction to Inheritance Tax -- 22.1 Introduction -- 22.2 Meaning of Gift and Inheritance -- 22.3 Domicile and Deemed Domicile Rules for IHT -- Questions -- Chapter 23: Exemptions -- 23.1 Inter-spouse Transfers (section 18) -- 23.2 Small Gifts (section 20) -- 23.3 Normal Expenditure Out of Income (section 21) -- 23.4 Gifts in Consideration of Marriage/Civil Partnership (section 22) -- 23.5 Gifts to Charities or Registered Clubs (section 23) -- 23.6 Gifts to Political Parties (section 24) -- 23.7 Maintenance Funds and Gifts to Housing Associations(section 24A and section 27) -- 23.8 Gifts for National Purposes (section 25) -- 23.9 Annual Exemption (section 19) -- Questions -- Chapter 24: Calculation of IHT Liabilities for Dispositions in Lifetime and on Death -- 24.1 Potentially Exempt Transfers -- 24.2 Chargeable Lifetime Transfers -- 24.3 Implications for IHT on Death -- 24.4 PETs becoming Chargeable and Additional IHT on Lifetime CLTs -- 24.5 IHT on Estate on Death -- 24.6 Main Residence Nil Rate Band -- 24.7 36% Rate of Inheritance Tax -- 24.8 Excluded Property 24.9 Valuation of Certain Assets -- 24.10 Pro Forma Computation to Calculate Value of a Death Estate -- Question -- Chapter 25: Reliefs -- 25.1 Business Property Relief (sections 103-114) -- 25.2 Agricultural Property Relief (sections 115-124C) -- 25.3 Quick Succession Relief (section 141) -- 25.4 Reliefs for Surviving Spouse of a Deceased Person -- 25.5 Fall in Value of Gift Before Death (section 131) -- 25.6 Post-mortem Relief -- Questions -- Chapter 26: Interaction between IHT and CGT -- 26.1 Overview -- 26.2 Interaction of IHT and CGT -- 26.3 Consideration of the Impact of "Gifts with Reservation" -- Questions -- Chapter 27: Administration of IHT -- 27.1 Payment of IHT on Lifetime Gifts -- 27.2 Payment of IHT on Death Estate -- 27.3 IHT Instalments -- 27.4 Filing of Returns -- 27.5 Penalties -- Questions -- Chapter 28: Other Sundry Matters -- 28.1 IHT Treatment of Gifts from Companies -- 28.2 Double Tax Relief for Overseas Taxes Suffered -- 28.3 Deed of Disclaimer/Variation -- Questions -- PART FIVE: STAMP TAXES -- Chapter 29: Stamp Duty -- 29.1 Background -- 29.2 Charges to Stamp Duty -- 29.3 Exemptions -- 29.4 Administration -- 29.5 Consideration -- Questions -- Chapter 30: Stamp Duty Reserve Tax -- 30.1 General Principles -- 30.2 Items Liable to SDRT -- 30.3 Rate Charged -- 30.4 Payment of SDRT -- 30.5 Deadline for Notifying and Paying HMRC -- Questions -- Chapter 31: Stamp Duty Land Tax -- 31.1 General Principles and Background -- 31.2 What and Who is Chargeable -- 31.3 Exemptions -- 31.4 When SDLT is Chargeable -- 31.5 The Charge to SDLT -- 31.6 Lease Premiums -- 31.7 Notification Threshold -- 31.8 Stamp Duty/SDLT Group Relief -- Questions -- Chapter 32: Administration of SDLT -- 32.1 Duty to Deliver Land Transaction Return Form -- 32.2 Who is Chargeable? -- 32.3 Penalties -- Questions -- PART SIX: VALUE ADDED TAX -- Chapter 33: VAT: Recap 33.1 Introduction and General Principle |
| ctrlnum | (ZDB-30-PQE)EBC31685379 (ZDB-30-PAD)EBC31685379 (ZDB-89-EBL)EBL31685379 (OCoLC)1492115065 (DE-599)BVBBV050101506 |
| edition | 1st ed |
| format | Electronic eBook |
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Appeals, Enquiries and HMRC Powers -- 1.1 Introduction -- 1.2 The Appeals System -- 1.3 HMRC Enquiries and Compliance Checks -- 1.4 HMRC's Information Powers -- 1.5 HMRC's Inspection Powers -- 1.6 Discovery Assessments -- 1.7 Determinations -- 1.8 Record Keeping -- 1.9 The Penalty Regime -- 1.10 Publishing Details of Deliberate Tax Defaulters -- 1.11 Managing Serious Defaulters Programme -- Questions -- Chapter 2: Residence, Domicile and Deemed Domicile -- 2.1 Introduction -- 2.2 The Statutory Residence Test -- 2.3 Domicile -- 2.4 Deemed Domicile -- 2.5 Impact of Residence, Domicile and Deemed Domicile on Income Tax -- 2.6 Overseas Income - The Remittance Basis -- 2.7 Double Taxation Relief -- Questions -- PART ONE: INCOME TAX -- Chapter 3: Income Tax: Recap -- 3.1 The Income Tax Computation -- 3.2 Trading Income -- 3.3 Basis Period Rules for Assessment of Trading Income -- 3.4 Computation of Taxable Trading Income -- 3.5 Partnerships -- 3.6 Capital Allowances -- 3.7 Loss Relief -- 3.8 Employment Income -- 3.9 Property Income from a UK Property Business -- 3.10 Deductions on Income, Allowances and Reliefs -- 3.11 Self-assessment and Administration -- Chapter 4: Income Tax Reliefs - Additional Aspects -- 4.1 Introduction -- 4.2 Pensions -- 4.3 Cap on Certain Income Tax Reliefs -- 4.4 The Venture Capital Trust Scheme -- 4.5 The Enterprise Investment Scheme -- 4.6 The Seed Enterprise Investment Scheme -- Questions -- Chapter 5: Overseas Income and Additional Aspects of Property Income -- 5.1 Introduction -- 5.2 Overseas Income -- 5.3 The Non-resident Landlord Scheme -- 5.4 Furnished Holiday Home Lettings -- Questions -- Chapter 6: Employment Income - Additional Aspects -- 6.1 Introduction</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">6.2 Payments on Termination of Employment -- 6.3 Share-related Income -- Questions -- PART TWO: CORPORATION TAX -- Chapter 7: Corporation Tax: Recap -- 7.1 Overview and Accounting Periods -- 7.2 The Charge to Corporation Tax -- 7.3 Rate of Corporation Tax -- 7.4 Associated Companies -- 7.5 Payment of Corporation Tax -- 7.6 Computation of Taxable Total Profits -- 7.7 Income Tax on Annual Payments -- 7.8 Qualifying Charitable Donations -- 7.9 Distributions -- 7.10 Corporate Capital Allowances -- 7.11 Self-assessment and Administration -- Chapter 8: Corporation Tax: Miscellaneous Additional Aspects -- 8.1 Additional Adjustments in Arriving at the Trading Result -- 8.2 Corporate Loss Relief -- 8.3 Tax Transparency and Accountability Measures -- 8.4 Residence of Companies -- 8.5 Research &amp -- Development Tax Relief -- 8.6 The Corporate Intangibles Regime -- 8.7 Investment Companies -- Questions -- Chapter 9: Close Companies -- 9.1 Meaning of Close Company -- 9.2 Consequences of Close Company Status -- Questions -- Chapter 10: Close Companies: Disadvantages -- 10.1 Disadvantages of Close Company Status -- 10.2 Certain Expenses for Participators and their Associates -- 10.3 Excessive Interest -- 10.4 Loans to Participators and their Associates -- 10.5 Write-off of Loans to Participators -- 10.6 Transfers at Undervalue by Close Companies -- 10.7 Close Investment Holding Companies -- Questions -- Chapter 11: Non-resident Companies -- 11.1 Introduction -- 11.2 Non-resident Companies -- 11.3 Double Taxation Relief -- Questions -- Chapter 12: Group Relief and Consortia Relief -- 12.1 Introduction -- 12.2 Intragroup Payments -- 12.3 Group Relief for Losses -- 12.4 Consortium Relief for Losses -- 12.5 Group Payment Arrangements -- 12.6 Base Erosion and Profit Shifting - the Pillar Two Rules -- 12.7 The Corporate Interest Restriction -- Questions</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">Chapter 13: Company Chargeable Gains -- 13.1 Chargeable Gains Liable to Corporation Tax -- 13.2 Exemption from Tax on Disposal of Certain Shareholdings -- 13.3 Method of Taxation -- 13.4 Capital Gains Group: Introduction -- 13.5 Disposal of Capital Assets within a Capital Gains Group -- 13.6 Disposal of Capital Assets Outside the Group -- 13.7 Company Leaving Group: Anti-avoidance Measure -- Questions -- Chapter 14: Transfer Pricing -- 14.1 Introduction -- 14.2 The Basic Rule -- 14.3 UK Tax Advantage -- 14.4 Corresponding Adjustments -- 14.5 Exemptions -- 14.6 Advance Pricing Agreements -- 14.7 Transfer Pricing Methods -- 14.8 Administrative Issues -- Question -- Chapter 15: Taxation of Directors/Shareholders -- 15.1 Introduction -- 15.2 Tax on Remuneration -- 15.3 Pensions -- 15.4 Other Issues -- Questions -- PART THREE: CAPITAL GAINS TAX -- Chapter 16: Capital Gains Tax: Recap -- 16.1 Basic Charge to CGT -- 16.2 Rate of Tax, Date of Payment and Returns -- 16.3 Computation of Gain or Loss -- 16.4 Married Couples and Civil Partners -- 16.5 Partnerships -- 16.6 Connected Persons -- 16.7 Losses -- 16.8 Negligible Value Claims -- 16.9 Chattels -- 16.10 Wasting Assets (Not Chattels) -- 16.11 CGT Reliefs -- Chapter 17: Territoriality Rules -- 17.1 Deemed Domicile - 6 April 2017 Rebasing -- 17.2 Double Tax Relief -- 17.3 Residence Condition is Met -- 17.4 Residence Condition is Not Met -- 17.5 The Remittance Basis -- 17.6 Remittance Basis Charge -- 17.7 Overseas Losses -- 17.8 Temporary Non-residents -- 17.9 Non-residents CGT on UK Land and Property -- Questions -- Chapter 18: Shares and Series of Transactions -- 18.1 Introduction -- 18.2 Bonus Issues and Rights Issues -- 18.3 CGT Treatment of Employee Share Options -- 18.4 Treatment of a Series of Transactions between Connected Persons -- Questions</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">Chapter 19: Business Asset Disposal Relief and Investors' Relief -- 19.1 Business Asset Disposal Relief -- 19.2 Investors' Relief -- Questions -- Chapter 20: Capital Gains Tax Reliefs -- 20.1 Principal Private Residence Relief -- 20.2 Rollover Relief -- 20.3 Gift Relief -- 20.4 Transfer of a Business to a Limited Company -- 20.5. Venture Capital Trust Scheme Shares -- 20.6 Enterprise Investment Scheme Shares -- 20.7 Seed Enterprise Investment Scheme Shares -- 20.8 Losses on Disposals of Certain Shares -- 20.9 Interaction of Reliefs -- Questions -- Chapter 21: Acquisition by a Company of its Own Shares -- 21.1 Overview -- 21.2 Income Distribution - Dividend Treatment -- 21.3 Capital Disposal - CGT Treatment -- 21.4 Other Aspects -- Questions -- PART FOUR: INHERITANCE TAX -- Chapter 22: Introduction to Inheritance Tax -- 22.1 Introduction -- 22.2 Meaning of Gift and Inheritance -- 22.3 Domicile and Deemed Domicile Rules for IHT -- Questions -- Chapter 23: Exemptions -- 23.1 Inter-spouse Transfers (section 18) -- 23.2 Small Gifts (section 20) -- 23.3 Normal Expenditure Out of Income (section 21) -- 23.4 Gifts in Consideration of Marriage/Civil Partnership (section 22) -- 23.5 Gifts to Charities or Registered Clubs (section 23) -- 23.6 Gifts to Political Parties (section 24) -- 23.7 Maintenance Funds and Gifts to Housing Associations(section 24A and section 27) -- 23.8 Gifts for National Purposes (section 25) -- 23.9 Annual Exemption (section 19) -- Questions -- Chapter 24: Calculation of IHT Liabilities for Dispositions in Lifetime and on Death -- 24.1 Potentially Exempt Transfers -- 24.2 Chargeable Lifetime Transfers -- 24.3 Implications for IHT on Death -- 24.4 PETs becoming Chargeable and Additional IHT on Lifetime CLTs -- 24.5 IHT on Estate on Death -- 24.6 Main Residence Nil Rate Band -- 24.7 36% Rate of Inheritance Tax -- 24.8 Excluded Property</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">24.9 Valuation of Certain Assets -- 24.10 Pro Forma Computation to Calculate Value of a Death Estate -- Question -- Chapter 25: Reliefs -- 25.1 Business Property Relief (sections 103-114) -- 25.2 Agricultural Property Relief (sections 115-124C) -- 25.3 Quick Succession Relief (section 141) -- 25.4 Reliefs for Surviving Spouse of a Deceased Person -- 25.5 Fall in Value of Gift Before Death (section 131) -- 25.6 Post-mortem Relief -- Questions -- Chapter 26: Interaction between IHT and CGT -- 26.1 Overview -- 26.2 Interaction of IHT and CGT -- 26.3 Consideration of the Impact of "Gifts with Reservation" -- Questions -- Chapter 27: Administration of IHT -- 27.1 Payment of IHT on Lifetime Gifts -- 27.2 Payment of IHT on Death Estate -- 27.3 IHT Instalments -- 27.4 Filing of Returns -- 27.5 Penalties -- Questions -- Chapter 28: Other Sundry Matters -- 28.1 IHT Treatment of Gifts from Companies -- 28.2 Double Tax Relief for Overseas Taxes Suffered -- 28.3 Deed of Disclaimer/Variation -- Questions -- PART FIVE: STAMP TAXES -- Chapter 29: Stamp Duty -- 29.1 Background -- 29.2 Charges to Stamp Duty -- 29.3 Exemptions -- 29.4 Administration -- 29.5 Consideration -- Questions -- Chapter 30: Stamp Duty Reserve Tax -- 30.1 General Principles -- 30.2 Items Liable to SDRT -- 30.3 Rate Charged -- 30.4 Payment of SDRT -- 30.5 Deadline for Notifying and Paying HMRC -- Questions -- Chapter 31: Stamp Duty Land Tax -- 31.1 General Principles and Background -- 31.2 What and Who is Chargeable -- 31.3 Exemptions -- 31.4 When SDLT is Chargeable -- 31.5 The Charge to SDLT -- 31.6 Lease Premiums -- 31.7 Notification Threshold -- 31.8 Stamp Duty/SDLT Group Relief -- Questions -- Chapter 32: Administration of SDLT -- 32.1 Duty to Deliver Land Transaction Return Form -- 32.2 Who is Chargeable? -- 32.3 Penalties -- Questions -- PART SIX: VALUE ADDED TAX -- Chapter 33: VAT: Recap</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">33.1 Introduction and General Principle</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">Taxation 2 (NI) 2024-2025 is the taxation textbook for students on the Chartered Accountants Ireland CA Proficiency 2 course</subfield></datafield><datafield tag="776" ind1="0" ind2="8"><subfield code="i">Erscheint auch als</subfield><subfield code="n">Druck-Ausgabe</subfield><subfield code="a">Ireland, Chartered Accountants</subfield><subfield code="t">Taxation 2 (ni) 2024-2025</subfield><subfield code="d">Dublin : Chartered Accountants Ireland,c2024</subfield><subfield code="z">9781913975777</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-30-PQE</subfield></datafield><datafield tag="943" ind1="1" ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-035438668</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://ebookcentral.proquest.com/lib/hwr/detail.action?docID=31685379</subfield><subfield code="l">DE-2070s</subfield><subfield code="p">ZDB-30-PQE</subfield><subfield code="q">HWR_PDA_PQE</subfield><subfield code="x">Aggregator</subfield><subfield code="3">Volltext</subfield></datafield></record></collection> |
| id | DE-604.BV050101506 |
| illustrated | Not Illustrated |
| indexdate | 2025-02-10T13:07:55Z |
| institution | BVB |
| isbn | 9781913975838 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-035438668 |
| oclc_num | 1492115065 |
| open_access_boolean | |
| owner | DE-2070s |
| owner_facet | DE-2070s |
| physical | 1 Online-Ressource (560 Seiten) |
| psigel | ZDB-30-PQE ZDB-30-PQE HWR_PDA_PQE |
| publishDate | 2024 |
| publishDateSearch | 2024 |
| publishDateSort | 2024 |
| publisher | Chartered Accountants Ireland |
| record_format | marc |
| spelling | Ireland, Chartered Accountants Verfasser aut Taxation 2 (ni) 2024-2025 1st ed Dublin Chartered Accountants Ireland 2024 ©2024 1 Online-Ressource (560 Seiten) txt rdacontent c rdamedia cr rdacarrier Description based on publisher supplied metadata and other sources CA Proficiency 2 Taxation 2 (NI) 2024-2025 -- Publisher's Information -- Contents -- Chartered Accountants Ireland Code of Ethics -- Chapter 1: Administration - Appeals, Enquiries and HMRC Powers -- 1.1 Introduction -- 1.2 The Appeals System -- 1.3 HMRC Enquiries and Compliance Checks -- 1.4 HMRC's Information Powers -- 1.5 HMRC's Inspection Powers -- 1.6 Discovery Assessments -- 1.7 Determinations -- 1.8 Record Keeping -- 1.9 The Penalty Regime -- 1.10 Publishing Details of Deliberate Tax Defaulters -- 1.11 Managing Serious Defaulters Programme -- Questions -- Chapter 2: Residence, Domicile and Deemed Domicile -- 2.1 Introduction -- 2.2 The Statutory Residence Test -- 2.3 Domicile -- 2.4 Deemed Domicile -- 2.5 Impact of Residence, Domicile and Deemed Domicile on Income Tax -- 2.6 Overseas Income - The Remittance Basis -- 2.7 Double Taxation Relief -- Questions -- PART ONE: INCOME TAX -- Chapter 3: Income Tax: Recap -- 3.1 The Income Tax Computation -- 3.2 Trading Income -- 3.3 Basis Period Rules for Assessment of Trading Income -- 3.4 Computation of Taxable Trading Income -- 3.5 Partnerships -- 3.6 Capital Allowances -- 3.7 Loss Relief -- 3.8 Employment Income -- 3.9 Property Income from a UK Property Business -- 3.10 Deductions on Income, Allowances and Reliefs -- 3.11 Self-assessment and Administration -- Chapter 4: Income Tax Reliefs - Additional Aspects -- 4.1 Introduction -- 4.2 Pensions -- 4.3 Cap on Certain Income Tax Reliefs -- 4.4 The Venture Capital Trust Scheme -- 4.5 The Enterprise Investment Scheme -- 4.6 The Seed Enterprise Investment Scheme -- Questions -- Chapter 5: Overseas Income and Additional Aspects of Property Income -- 5.1 Introduction -- 5.2 Overseas Income -- 5.3 The Non-resident Landlord Scheme -- 5.4 Furnished Holiday Home Lettings -- Questions -- Chapter 6: Employment Income - Additional Aspects -- 6.1 Introduction 6.2 Payments on Termination of Employment -- 6.3 Share-related Income -- Questions -- PART TWO: CORPORATION TAX -- Chapter 7: Corporation Tax: Recap -- 7.1 Overview and Accounting Periods -- 7.2 The Charge to Corporation Tax -- 7.3 Rate of Corporation Tax -- 7.4 Associated Companies -- 7.5 Payment of Corporation Tax -- 7.6 Computation of Taxable Total Profits -- 7.7 Income Tax on Annual Payments -- 7.8 Qualifying Charitable Donations -- 7.9 Distributions -- 7.10 Corporate Capital Allowances -- 7.11 Self-assessment and Administration -- Chapter 8: Corporation Tax: Miscellaneous Additional Aspects -- 8.1 Additional Adjustments in Arriving at the Trading Result -- 8.2 Corporate Loss Relief -- 8.3 Tax Transparency and Accountability Measures -- 8.4 Residence of Companies -- 8.5 Research & -- Development Tax Relief -- 8.6 The Corporate Intangibles Regime -- 8.7 Investment Companies -- Questions -- Chapter 9: Close Companies -- 9.1 Meaning of Close Company -- 9.2 Consequences of Close Company Status -- Questions -- Chapter 10: Close Companies: Disadvantages -- 10.1 Disadvantages of Close Company Status -- 10.2 Certain Expenses for Participators and their Associates -- 10.3 Excessive Interest -- 10.4 Loans to Participators and their Associates -- 10.5 Write-off of Loans to Participators -- 10.6 Transfers at Undervalue by Close Companies -- 10.7 Close Investment Holding Companies -- Questions -- Chapter 11: Non-resident Companies -- 11.1 Introduction -- 11.2 Non-resident Companies -- 11.3 Double Taxation Relief -- Questions -- Chapter 12: Group Relief and Consortia Relief -- 12.1 Introduction -- 12.2 Intragroup Payments -- 12.3 Group Relief for Losses -- 12.4 Consortium Relief for Losses -- 12.5 Group Payment Arrangements -- 12.6 Base Erosion and Profit Shifting - the Pillar Two Rules -- 12.7 The Corporate Interest Restriction -- Questions Chapter 13: Company Chargeable Gains -- 13.1 Chargeable Gains Liable to Corporation Tax -- 13.2 Exemption from Tax on Disposal of Certain Shareholdings -- 13.3 Method of Taxation -- 13.4 Capital Gains Group: Introduction -- 13.5 Disposal of Capital Assets within a Capital Gains Group -- 13.6 Disposal of Capital Assets Outside the Group -- 13.7 Company Leaving Group: Anti-avoidance Measure -- Questions -- Chapter 14: Transfer Pricing -- 14.1 Introduction -- 14.2 The Basic Rule -- 14.3 UK Tax Advantage -- 14.4 Corresponding Adjustments -- 14.5 Exemptions -- 14.6 Advance Pricing Agreements -- 14.7 Transfer Pricing Methods -- 14.8 Administrative Issues -- Question -- Chapter 15: Taxation of Directors/Shareholders -- 15.1 Introduction -- 15.2 Tax on Remuneration -- 15.3 Pensions -- 15.4 Other Issues -- Questions -- PART THREE: CAPITAL GAINS TAX -- Chapter 16: Capital Gains Tax: Recap -- 16.1 Basic Charge to CGT -- 16.2 Rate of Tax, Date of Payment and Returns -- 16.3 Computation of Gain or Loss -- 16.4 Married Couples and Civil Partners -- 16.5 Partnerships -- 16.6 Connected Persons -- 16.7 Losses -- 16.8 Negligible Value Claims -- 16.9 Chattels -- 16.10 Wasting Assets (Not Chattels) -- 16.11 CGT Reliefs -- Chapter 17: Territoriality Rules -- 17.1 Deemed Domicile - 6 April 2017 Rebasing -- 17.2 Double Tax Relief -- 17.3 Residence Condition is Met -- 17.4 Residence Condition is Not Met -- 17.5 The Remittance Basis -- 17.6 Remittance Basis Charge -- 17.7 Overseas Losses -- 17.8 Temporary Non-residents -- 17.9 Non-residents CGT on UK Land and Property -- Questions -- Chapter 18: Shares and Series of Transactions -- 18.1 Introduction -- 18.2 Bonus Issues and Rights Issues -- 18.3 CGT Treatment of Employee Share Options -- 18.4 Treatment of a Series of Transactions between Connected Persons -- Questions Chapter 19: Business Asset Disposal Relief and Investors' Relief -- 19.1 Business Asset Disposal Relief -- 19.2 Investors' Relief -- Questions -- Chapter 20: Capital Gains Tax Reliefs -- 20.1 Principal Private Residence Relief -- 20.2 Rollover Relief -- 20.3 Gift Relief -- 20.4 Transfer of a Business to a Limited Company -- 20.5. Venture Capital Trust Scheme Shares -- 20.6 Enterprise Investment Scheme Shares -- 20.7 Seed Enterprise Investment Scheme Shares -- 20.8 Losses on Disposals of Certain Shares -- 20.9 Interaction of Reliefs -- Questions -- Chapter 21: Acquisition by a Company of its Own Shares -- 21.1 Overview -- 21.2 Income Distribution - Dividend Treatment -- 21.3 Capital Disposal - CGT Treatment -- 21.4 Other Aspects -- Questions -- PART FOUR: INHERITANCE TAX -- Chapter 22: Introduction to Inheritance Tax -- 22.1 Introduction -- 22.2 Meaning of Gift and Inheritance -- 22.3 Domicile and Deemed Domicile Rules for IHT -- Questions -- Chapter 23: Exemptions -- 23.1 Inter-spouse Transfers (section 18) -- 23.2 Small Gifts (section 20) -- 23.3 Normal Expenditure Out of Income (section 21) -- 23.4 Gifts in Consideration of Marriage/Civil Partnership (section 22) -- 23.5 Gifts to Charities or Registered Clubs (section 23) -- 23.6 Gifts to Political Parties (section 24) -- 23.7 Maintenance Funds and Gifts to Housing Associations(section 24A and section 27) -- 23.8 Gifts for National Purposes (section 25) -- 23.9 Annual Exemption (section 19) -- Questions -- Chapter 24: Calculation of IHT Liabilities for Dispositions in Lifetime and on Death -- 24.1 Potentially Exempt Transfers -- 24.2 Chargeable Lifetime Transfers -- 24.3 Implications for IHT on Death -- 24.4 PETs becoming Chargeable and Additional IHT on Lifetime CLTs -- 24.5 IHT on Estate on Death -- 24.6 Main Residence Nil Rate Band -- 24.7 36% Rate of Inheritance Tax -- 24.8 Excluded Property 24.9 Valuation of Certain Assets -- 24.10 Pro Forma Computation to Calculate Value of a Death Estate -- Question -- Chapter 25: Reliefs -- 25.1 Business Property Relief (sections 103-114) -- 25.2 Agricultural Property Relief (sections 115-124C) -- 25.3 Quick Succession Relief (section 141) -- 25.4 Reliefs for Surviving Spouse of a Deceased Person -- 25.5 Fall in Value of Gift Before Death (section 131) -- 25.6 Post-mortem Relief -- Questions -- Chapter 26: Interaction between IHT and CGT -- 26.1 Overview -- 26.2 Interaction of IHT and CGT -- 26.3 Consideration of the Impact of "Gifts with Reservation" -- Questions -- Chapter 27: Administration of IHT -- 27.1 Payment of IHT on Lifetime Gifts -- 27.2 Payment of IHT on Death Estate -- 27.3 IHT Instalments -- 27.4 Filing of Returns -- 27.5 Penalties -- Questions -- Chapter 28: Other Sundry Matters -- 28.1 IHT Treatment of Gifts from Companies -- 28.2 Double Tax Relief for Overseas Taxes Suffered -- 28.3 Deed of Disclaimer/Variation -- Questions -- PART FIVE: STAMP TAXES -- Chapter 29: Stamp Duty -- 29.1 Background -- 29.2 Charges to Stamp Duty -- 29.3 Exemptions -- 29.4 Administration -- 29.5 Consideration -- Questions -- Chapter 30: Stamp Duty Reserve Tax -- 30.1 General Principles -- 30.2 Items Liable to SDRT -- 30.3 Rate Charged -- 30.4 Payment of SDRT -- 30.5 Deadline for Notifying and Paying HMRC -- Questions -- Chapter 31: Stamp Duty Land Tax -- 31.1 General Principles and Background -- 31.2 What and Who is Chargeable -- 31.3 Exemptions -- 31.4 When SDLT is Chargeable -- 31.5 The Charge to SDLT -- 31.6 Lease Premiums -- 31.7 Notification Threshold -- 31.8 Stamp Duty/SDLT Group Relief -- Questions -- Chapter 32: Administration of SDLT -- 32.1 Duty to Deliver Land Transaction Return Form -- 32.2 Who is Chargeable? -- 32.3 Penalties -- Questions -- PART SIX: VALUE ADDED TAX -- Chapter 33: VAT: Recap 33.1 Introduction and General Principle Taxation 2 (NI) 2024-2025 is the taxation textbook for students on the Chartered Accountants Ireland CA Proficiency 2 course Erscheint auch als Druck-Ausgabe Ireland, Chartered Accountants Taxation 2 (ni) 2024-2025 Dublin : Chartered Accountants Ireland,c2024 9781913975777 |
| spellingShingle | Taxation 2 (ni) 2024-2025 CA Proficiency 2 Taxation 2 (NI) 2024-2025 -- Publisher's Information -- Contents -- Chartered Accountants Ireland Code of Ethics -- Chapter 1: Administration - Appeals, Enquiries and HMRC Powers -- 1.1 Introduction -- 1.2 The Appeals System -- 1.3 HMRC Enquiries and Compliance Checks -- 1.4 HMRC's Information Powers -- 1.5 HMRC's Inspection Powers -- 1.6 Discovery Assessments -- 1.7 Determinations -- 1.8 Record Keeping -- 1.9 The Penalty Regime -- 1.10 Publishing Details of Deliberate Tax Defaulters -- 1.11 Managing Serious Defaulters Programme -- Questions -- Chapter 2: Residence, Domicile and Deemed Domicile -- 2.1 Introduction -- 2.2 The Statutory Residence Test -- 2.3 Domicile -- 2.4 Deemed Domicile -- 2.5 Impact of Residence, Domicile and Deemed Domicile on Income Tax -- 2.6 Overseas Income - The Remittance Basis -- 2.7 Double Taxation Relief -- Questions -- PART ONE: INCOME TAX -- Chapter 3: Income Tax: Recap -- 3.1 The Income Tax Computation -- 3.2 Trading Income -- 3.3 Basis Period Rules for Assessment of Trading Income -- 3.4 Computation of Taxable Trading Income -- 3.5 Partnerships -- 3.6 Capital Allowances -- 3.7 Loss Relief -- 3.8 Employment Income -- 3.9 Property Income from a UK Property Business -- 3.10 Deductions on Income, Allowances and Reliefs -- 3.11 Self-assessment and Administration -- Chapter 4: Income Tax Reliefs - Additional Aspects -- 4.1 Introduction -- 4.2 Pensions -- 4.3 Cap on Certain Income Tax Reliefs -- 4.4 The Venture Capital Trust Scheme -- 4.5 The Enterprise Investment Scheme -- 4.6 The Seed Enterprise Investment Scheme -- Questions -- Chapter 5: Overseas Income and Additional Aspects of Property Income -- 5.1 Introduction -- 5.2 Overseas Income -- 5.3 The Non-resident Landlord Scheme -- 5.4 Furnished Holiday Home Lettings -- Questions -- Chapter 6: Employment Income - Additional Aspects -- 6.1 Introduction 6.2 Payments on Termination of Employment -- 6.3 Share-related Income -- Questions -- PART TWO: CORPORATION TAX -- Chapter 7: Corporation Tax: Recap -- 7.1 Overview and Accounting Periods -- 7.2 The Charge to Corporation Tax -- 7.3 Rate of Corporation Tax -- 7.4 Associated Companies -- 7.5 Payment of Corporation Tax -- 7.6 Computation of Taxable Total Profits -- 7.7 Income Tax on Annual Payments -- 7.8 Qualifying Charitable Donations -- 7.9 Distributions -- 7.10 Corporate Capital Allowances -- 7.11 Self-assessment and Administration -- Chapter 8: Corporation Tax: Miscellaneous Additional Aspects -- 8.1 Additional Adjustments in Arriving at the Trading Result -- 8.2 Corporate Loss Relief -- 8.3 Tax Transparency and Accountability Measures -- 8.4 Residence of Companies -- 8.5 Research & -- Development Tax Relief -- 8.6 The Corporate Intangibles Regime -- 8.7 Investment Companies -- Questions -- Chapter 9: Close Companies -- 9.1 Meaning of Close Company -- 9.2 Consequences of Close Company Status -- Questions -- Chapter 10: Close Companies: Disadvantages -- 10.1 Disadvantages of Close Company Status -- 10.2 Certain Expenses for Participators and their Associates -- 10.3 Excessive Interest -- 10.4 Loans to Participators and their Associates -- 10.5 Write-off of Loans to Participators -- 10.6 Transfers at Undervalue by Close Companies -- 10.7 Close Investment Holding Companies -- Questions -- Chapter 11: Non-resident Companies -- 11.1 Introduction -- 11.2 Non-resident Companies -- 11.3 Double Taxation Relief -- Questions -- Chapter 12: Group Relief and Consortia Relief -- 12.1 Introduction -- 12.2 Intragroup Payments -- 12.3 Group Relief for Losses -- 12.4 Consortium Relief for Losses -- 12.5 Group Payment Arrangements -- 12.6 Base Erosion and Profit Shifting - the Pillar Two Rules -- 12.7 The Corporate Interest Restriction -- Questions Chapter 13: Company Chargeable Gains -- 13.1 Chargeable Gains Liable to Corporation Tax -- 13.2 Exemption from Tax on Disposal of Certain Shareholdings -- 13.3 Method of Taxation -- 13.4 Capital Gains Group: Introduction -- 13.5 Disposal of Capital Assets within a Capital Gains Group -- 13.6 Disposal of Capital Assets Outside the Group -- 13.7 Company Leaving Group: Anti-avoidance Measure -- Questions -- Chapter 14: Transfer Pricing -- 14.1 Introduction -- 14.2 The Basic Rule -- 14.3 UK Tax Advantage -- 14.4 Corresponding Adjustments -- 14.5 Exemptions -- 14.6 Advance Pricing Agreements -- 14.7 Transfer Pricing Methods -- 14.8 Administrative Issues -- Question -- Chapter 15: Taxation of Directors/Shareholders -- 15.1 Introduction -- 15.2 Tax on Remuneration -- 15.3 Pensions -- 15.4 Other Issues -- Questions -- PART THREE: CAPITAL GAINS TAX -- Chapter 16: Capital Gains Tax: Recap -- 16.1 Basic Charge to CGT -- 16.2 Rate of Tax, Date of Payment and Returns -- 16.3 Computation of Gain or Loss -- 16.4 Married Couples and Civil Partners -- 16.5 Partnerships -- 16.6 Connected Persons -- 16.7 Losses -- 16.8 Negligible Value Claims -- 16.9 Chattels -- 16.10 Wasting Assets (Not Chattels) -- 16.11 CGT Reliefs -- Chapter 17: Territoriality Rules -- 17.1 Deemed Domicile - 6 April 2017 Rebasing -- 17.2 Double Tax Relief -- 17.3 Residence Condition is Met -- 17.4 Residence Condition is Not Met -- 17.5 The Remittance Basis -- 17.6 Remittance Basis Charge -- 17.7 Overseas Losses -- 17.8 Temporary Non-residents -- 17.9 Non-residents CGT on UK Land and Property -- Questions -- Chapter 18: Shares and Series of Transactions -- 18.1 Introduction -- 18.2 Bonus Issues and Rights Issues -- 18.3 CGT Treatment of Employee Share Options -- 18.4 Treatment of a Series of Transactions between Connected Persons -- Questions Chapter 19: Business Asset Disposal Relief and Investors' Relief -- 19.1 Business Asset Disposal Relief -- 19.2 Investors' Relief -- Questions -- Chapter 20: Capital Gains Tax Reliefs -- 20.1 Principal Private Residence Relief -- 20.2 Rollover Relief -- 20.3 Gift Relief -- 20.4 Transfer of a Business to a Limited Company -- 20.5. Venture Capital Trust Scheme Shares -- 20.6 Enterprise Investment Scheme Shares -- 20.7 Seed Enterprise Investment Scheme Shares -- 20.8 Losses on Disposals of Certain Shares -- 20.9 Interaction of Reliefs -- Questions -- Chapter 21: Acquisition by a Company of its Own Shares -- 21.1 Overview -- 21.2 Income Distribution - Dividend Treatment -- 21.3 Capital Disposal - CGT Treatment -- 21.4 Other Aspects -- Questions -- PART FOUR: INHERITANCE TAX -- Chapter 22: Introduction to Inheritance Tax -- 22.1 Introduction -- 22.2 Meaning of Gift and Inheritance -- 22.3 Domicile and Deemed Domicile Rules for IHT -- Questions -- Chapter 23: Exemptions -- 23.1 Inter-spouse Transfers (section 18) -- 23.2 Small Gifts (section 20) -- 23.3 Normal Expenditure Out of Income (section 21) -- 23.4 Gifts in Consideration of Marriage/Civil Partnership (section 22) -- 23.5 Gifts to Charities or Registered Clubs (section 23) -- 23.6 Gifts to Political Parties (section 24) -- 23.7 Maintenance Funds and Gifts to Housing Associations(section 24A and section 27) -- 23.8 Gifts for National Purposes (section 25) -- 23.9 Annual Exemption (section 19) -- Questions -- Chapter 24: Calculation of IHT Liabilities for Dispositions in Lifetime and on Death -- 24.1 Potentially Exempt Transfers -- 24.2 Chargeable Lifetime Transfers -- 24.3 Implications for IHT on Death -- 24.4 PETs becoming Chargeable and Additional IHT on Lifetime CLTs -- 24.5 IHT on Estate on Death -- 24.6 Main Residence Nil Rate Band -- 24.7 36% Rate of Inheritance Tax -- 24.8 Excluded Property 24.9 Valuation of Certain Assets -- 24.10 Pro Forma Computation to Calculate Value of a Death Estate -- Question -- Chapter 25: Reliefs -- 25.1 Business Property Relief (sections 103-114) -- 25.2 Agricultural Property Relief (sections 115-124C) -- 25.3 Quick Succession Relief (section 141) -- 25.4 Reliefs for Surviving Spouse of a Deceased Person -- 25.5 Fall in Value of Gift Before Death (section 131) -- 25.6 Post-mortem Relief -- Questions -- Chapter 26: Interaction between IHT and CGT -- 26.1 Overview -- 26.2 Interaction of IHT and CGT -- 26.3 Consideration of the Impact of "Gifts with Reservation" -- Questions -- Chapter 27: Administration of IHT -- 27.1 Payment of IHT on Lifetime Gifts -- 27.2 Payment of IHT on Death Estate -- 27.3 IHT Instalments -- 27.4 Filing of Returns -- 27.5 Penalties -- Questions -- Chapter 28: Other Sundry Matters -- 28.1 IHT Treatment of Gifts from Companies -- 28.2 Double Tax Relief for Overseas Taxes Suffered -- 28.3 Deed of Disclaimer/Variation -- Questions -- PART FIVE: STAMP TAXES -- Chapter 29: Stamp Duty -- 29.1 Background -- 29.2 Charges to Stamp Duty -- 29.3 Exemptions -- 29.4 Administration -- 29.5 Consideration -- Questions -- Chapter 30: Stamp Duty Reserve Tax -- 30.1 General Principles -- 30.2 Items Liable to SDRT -- 30.3 Rate Charged -- 30.4 Payment of SDRT -- 30.5 Deadline for Notifying and Paying HMRC -- Questions -- Chapter 31: Stamp Duty Land Tax -- 31.1 General Principles and Background -- 31.2 What and Who is Chargeable -- 31.3 Exemptions -- 31.4 When SDLT is Chargeable -- 31.5 The Charge to SDLT -- 31.6 Lease Premiums -- 31.7 Notification Threshold -- 31.8 Stamp Duty/SDLT Group Relief -- Questions -- Chapter 32: Administration of SDLT -- 32.1 Duty to Deliver Land Transaction Return Form -- 32.2 Who is Chargeable? -- 32.3 Penalties -- Questions -- PART SIX: VALUE ADDED TAX -- Chapter 33: VAT: Recap 33.1 Introduction and General Principle |
| title | Taxation 2 (ni) 2024-2025 |
| title_auth | Taxation 2 (ni) 2024-2025 |
| title_exact_search | Taxation 2 (ni) 2024-2025 |
| title_full | Taxation 2 (ni) 2024-2025 |
| title_fullStr | Taxation 2 (ni) 2024-2025 |
| title_full_unstemmed | Taxation 2 (ni) 2024-2025 |
| title_short | Taxation 2 (ni) 2024-2025 |
| title_sort | taxation 2 ni 2024 2025 |
| work_keys_str_mv | AT irelandcharteredaccountants taxation2ni20242025 |