Taxation 1 (ni) 2024-2025:
Taxation 1 (NI) 2024-2025 introduces the subject of tax to students on the Chartered Accountants Ireland CA Proficiency 1 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 1 (NI) 2024-2025 introduces the subject of tax to students on the Chartered Accountants Ireland CA Proficiency 1 course |
| Beschreibung: | Description based on publisher supplied metadata and other sources |
| Beschreibung: | 1 Online-Ressource (416 Seiten) |
| ISBN: | 9781913975821 |
Internformat
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| 500 | |a Description based on publisher supplied metadata and other sources | ||
| 505 | 8 | |a CA Proficiency 1: Taxation 1 (NI) 2024-2025 -- Publisher's Information -- Contents -- Chartered Accountants Ireland Code of Ethics -- Overview of the UK Tax System -- 1.1 Introduction -- 1.2 Legislation and Guidance -- 1.3 Income Tax - Classes of Taxpayer -- 1.4 Classification of Income -- 1.5 The Scope of Income Tax -- 1.6 The Government's Taxation Objectives -- 1.7 HM Revenue & -- Customs -- 1.8 Administration Procedures for Tax Assessment and Collection -- 1.9 Tax Evasion, Tax Planning and Tax Avoidance -- Questions -- PART ONE: INCOME TAX -- Chapter 2: Introduction to the Computation of Income Tax -- 2.1 Introduction -- 2.2 General Terminology and Definitions -- 2.3 Income Tax Rates and Bands -- 2.4 Standard Personal Allowance -- 2.5 Income Tax Computation -- Questions -- Chapter 3: Trading Income -- 3.1 Introduction -- 3.2 Basis of Assessment of Trading Income -- 3.3 Computation of Taxable Trading Income -- 3.4 Traditional Accounting - Accruals Basis -- 3.5 Cash Basis -- 3.6 Simplified Expenses -- 3.7 Partnerships -- Questions -- Chapter 4: Capital Allowances and Loss Relief -- 4.1 Capital Allowances: Introduction -- 4.2 Capital Allowances: Plant and Machinery -- 4.3 Annual Investment Allowance -- 4.4 First Year Allowance -- 4.5 Research & -- Development Allowance and Structures and Buildings Allowance -- 4.6 The Main Pool -- 4.7 Special Rate Pool -- 4.8 Single Assets Pool: Private Use Assets -- 4.9 Short-life Assets -- 4.10 Disclaim of Capital Allowances -- 4.11 Treatment of Purchases, Capital Grants, Hire Purchase, Finance Leases, Lessors and VAT -- 4.12 Loss Relief -- Appendix 4.1: Capital Allowances - Lists A, B and C -- Questions -- Chapter 5: Employment Income -- 5.1 Introduction -- 5.2 Employment Status -- 5.3 Basis of Assessment of Employment Income -- 5.4 Computation of Taxable Employment Income -- Questions | |
| 505 | 8 | |a Chapter 6: Savings and Investment Income -- 6.1 Introduction -- 6.2 Basis of Assessment and Computation of Savings and Investment Income -- Questions -- Chapter 7: Property Income -- 7.1 Introduction -- 7.2 Basis of Assessment of Property Income -- 7.3 Computation of Taxable Property Income -- Questions -- Chapter 8: Deductions on Income, Allowances and Reliefs -- 8.1 Introduction -- 8.2 Qualifying Reliefs -- 8.3 Pension Contributions and Gift Aid Donations -- 8.4 Personal Allowances -- Questions -- Chapter 9: The PAYE System and National Insurance Contributions -- 9.1 Introduction -- 9.2 Calculating Income Tax through PAYE and Tax Codes -- 9.3 The Administration of PAYE: Real Time Information (RTI) -- 9.4 Penalties under RTI -- 9.5 National Insurance Contributions -- Questions -- Chapter 10: Administration and Procedures -- 10.1 Introduction -- 10.2 Self-assessment -- 10.3 Payment of Self-assessed Income Tax and National Insurance Contributions -- 10.4 Penalties for Late Filing and Late Payment -- Questions -- Chapter 11: The Construction Industry Scheme -- 11.1 Introduction -- 11.2 Mechanics of the CIS -- 11.3 Penalties under the CIS -- Questions -- PART TWO: CORPORATION TAX -- Chapter 12: Introduction and General Principles of Corporation Tax -- 12.1 The UK Corporation Tax Regime -- 12.2 Overview - Application and Accounting Periods -- 12.3 The Charge to Corporation Tax -- 12.4 Rates of Corporation Tax -- 12.5 Payment of Corporation Tax -- 12.6 Computation of Taxable Income -- 12.7 Computation of Property Income -- 12.8 Loan Relationships -- 12.9 Computation of Chargeable Gains -- 12.10 Self-assessment and Administration -- Questions -- Chapter 13: Computation of Corporation Tax -- 13.1 Pro Forma Corporation Tax Computation -- 13.2 Adjustments in Arriving at Trading Income -- 13.3 Capital Allowances -- 13.4 Qualifying Charitable Donations | |
| 505 | 8 | |a 13.5 Annual Payments -- 13.6 Distributions -- Questions -- Chapter 14: Corporation Tax Loss Relief -- 14.1 Relief for Trading Losses in a Single Company -- 14.2 Relief for Loss on Cessation (Terminal Losses) -- 14.3 Pre-trading Expenditure -- 14.4 Relief for Qualifying Charitable Donations -- 14.5 Property Losses -- 14.6 Non-trading Losses -- 14.7 Capital Losses -- 14.8 Choices Regarding Loss Relief and Order of Loss Reliefs -- 14.9 Summary of Loss Reliefs -- Questions -- PART THREE: CAPITAL GAINS TAX -- Chapter 15: Introduction, General Principles and Administration -- 15.1 The Basic Charge to CGT -- 15.2 Disposal -- 15.3 Chargeable Assets -- 15.4 Chargeable Persons -- 15.5 Rate of Tax, Date of Payment and Returns -- 15.6 Computation of Gain or Loss -- 15.7 Time of Disposal -- 15.8 Married Couples and Civil Partners -- 15.9 Partnerships -- 15.10 Connected Persons -- 15.11 Losses -- 15.12 Negligible Value Claims -- 15.13 Value at 31 March 1982 -- Questions -- Chapter 16: Chattels and Wasting Assets -- 16.1 Chattels -- 16.2 Wasting Chattels -- 16.3 Wasting Assets (not Chattels) -- Questions -- Chapter 17: Principal Private Residence Relief and Lettings Relief -- 17.1 Principal Private Residence Relief -- 17.2 Deemed Periods of Occupation -- 17.3 More than One Residence -- 17.4 Married Couples/Civil Partnerships -- 17.5 Business Use -- 17.6 Lettings Relief -- Questions -- Chapter 18: Capital Gains Tax Reliefs -- 18.1 Rollover Relief and Depreciating Assets -- 18.2 Gift Relief/Holdover Relief -- Questions -- PART FOUR: VALUE-ADDED TAX -- Chapter 19: Value-Added Tax (VAT): An Introduction -- 19.1 Introduction -- 19.2 General Principles of VAT -- 19.3 VAT Registration and De-registration -- 19.4 VAT Rates -- 19.5 Amount on which VAT is Chargeable -- 19.6 Supply of Goods or Services -- 19.7 Time of Supply of Goods or Services | |
| 505 | 8 | |a 19.8 Place of Supply of Goods or Services -- 19.9 Recovery of VAT -- 19.10 Administration of VAT -- 19.11 Special VAT Schemes -- Questions -- Appendix 1: Taxation Reference Material for Tax Year 2024/25 (Finance (No. 2) Act 2024) -- Appendix 2: Taxation and the Code of Ethics -- Appendix 3: Tax Planning, Tax Avoidance and Tax Evasion -- Suggested Solutions toReview Questions -- Index | |
| 520 | |a Taxation 1 (NI) 2024-2025 introduces the subject of tax to students on the Chartered Accountants Ireland CA Proficiency 1 course | ||
| 776 | 0 | 8 | |i Erscheint auch als |n Druck-Ausgabe |a Ireland, Chartered Accountants |t Taxation 1 (ni) 2024-2025 |d Dublin : Chartered Accountants Ireland,c2024 |z 9781913975760 |
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Datensatz im Suchindex
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| bvnumber | BV050101507 |
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| contents | CA Proficiency 1: Taxation 1 (NI) 2024-2025 -- Publisher's Information -- Contents -- Chartered Accountants Ireland Code of Ethics -- Overview of the UK Tax System -- 1.1 Introduction -- 1.2 Legislation and Guidance -- 1.3 Income Tax - Classes of Taxpayer -- 1.4 Classification of Income -- 1.5 The Scope of Income Tax -- 1.6 The Government's Taxation Objectives -- 1.7 HM Revenue & -- Customs -- 1.8 Administration Procedures for Tax Assessment and Collection -- 1.9 Tax Evasion, Tax Planning and Tax Avoidance -- Questions -- PART ONE: INCOME TAX -- Chapter 2: Introduction to the Computation of Income Tax -- 2.1 Introduction -- 2.2 General Terminology and Definitions -- 2.3 Income Tax Rates and Bands -- 2.4 Standard Personal Allowance -- 2.5 Income Tax Computation -- Questions -- Chapter 3: Trading Income -- 3.1 Introduction -- 3.2 Basis of Assessment of Trading Income -- 3.3 Computation of Taxable Trading Income -- 3.4 Traditional Accounting - Accruals Basis -- 3.5 Cash Basis -- 3.6 Simplified Expenses -- 3.7 Partnerships -- Questions -- Chapter 4: Capital Allowances and Loss Relief -- 4.1 Capital Allowances: Introduction -- 4.2 Capital Allowances: Plant and Machinery -- 4.3 Annual Investment Allowance -- 4.4 First Year Allowance -- 4.5 Research & -- Development Allowance and Structures and Buildings Allowance -- 4.6 The Main Pool -- 4.7 Special Rate Pool -- 4.8 Single Assets Pool: Private Use Assets -- 4.9 Short-life Assets -- 4.10 Disclaim of Capital Allowances -- 4.11 Treatment of Purchases, Capital Grants, Hire Purchase, Finance Leases, Lessors and VAT -- 4.12 Loss Relief -- Appendix 4.1: Capital Allowances - Lists A, B and C -- Questions -- Chapter 5: Employment Income -- 5.1 Introduction -- 5.2 Employment Status -- 5.3 Basis of Assessment of Employment Income -- 5.4 Computation of Taxable Employment Income -- Questions Chapter 6: Savings and Investment Income -- 6.1 Introduction -- 6.2 Basis of Assessment and Computation of Savings and Investment Income -- Questions -- Chapter 7: Property Income -- 7.1 Introduction -- 7.2 Basis of Assessment of Property Income -- 7.3 Computation of Taxable Property Income -- Questions -- Chapter 8: Deductions on Income, Allowances and Reliefs -- 8.1 Introduction -- 8.2 Qualifying Reliefs -- 8.3 Pension Contributions and Gift Aid Donations -- 8.4 Personal Allowances -- Questions -- Chapter 9: The PAYE System and National Insurance Contributions -- 9.1 Introduction -- 9.2 Calculating Income Tax through PAYE and Tax Codes -- 9.3 The Administration of PAYE: Real Time Information (RTI) -- 9.4 Penalties under RTI -- 9.5 National Insurance Contributions -- Questions -- Chapter 10: Administration and Procedures -- 10.1 Introduction -- 10.2 Self-assessment -- 10.3 Payment of Self-assessed Income Tax and National Insurance Contributions -- 10.4 Penalties for Late Filing and Late Payment -- Questions -- Chapter 11: The Construction Industry Scheme -- 11.1 Introduction -- 11.2 Mechanics of the CIS -- 11.3 Penalties under the CIS -- Questions -- PART TWO: CORPORATION TAX -- Chapter 12: Introduction and General Principles of Corporation Tax -- 12.1 The UK Corporation Tax Regime -- 12.2 Overview - Application and Accounting Periods -- 12.3 The Charge to Corporation Tax -- 12.4 Rates of Corporation Tax -- 12.5 Payment of Corporation Tax -- 12.6 Computation of Taxable Income -- 12.7 Computation of Property Income -- 12.8 Loan Relationships -- 12.9 Computation of Chargeable Gains -- 12.10 Self-assessment and Administration -- Questions -- Chapter 13: Computation of Corporation Tax -- 13.1 Pro Forma Corporation Tax Computation -- 13.2 Adjustments in Arriving at Trading Income -- 13.3 Capital Allowances -- 13.4 Qualifying Charitable Donations 13.5 Annual Payments -- 13.6 Distributions -- Questions -- Chapter 14: Corporation Tax Loss Relief -- 14.1 Relief for Trading Losses in a Single Company -- 14.2 Relief for Loss on Cessation (Terminal Losses) -- 14.3 Pre-trading Expenditure -- 14.4 Relief for Qualifying Charitable Donations -- 14.5 Property Losses -- 14.6 Non-trading Losses -- 14.7 Capital Losses -- 14.8 Choices Regarding Loss Relief and Order of Loss Reliefs -- 14.9 Summary of Loss Reliefs -- Questions -- PART THREE: CAPITAL GAINS TAX -- Chapter 15: Introduction, General Principles and Administration -- 15.1 The Basic Charge to CGT -- 15.2 Disposal -- 15.3 Chargeable Assets -- 15.4 Chargeable Persons -- 15.5 Rate of Tax, Date of Payment and Returns -- 15.6 Computation of Gain or Loss -- 15.7 Time of Disposal -- 15.8 Married Couples and Civil Partners -- 15.9 Partnerships -- 15.10 Connected Persons -- 15.11 Losses -- 15.12 Negligible Value Claims -- 15.13 Value at 31 March 1982 -- Questions -- Chapter 16: Chattels and Wasting Assets -- 16.1 Chattels -- 16.2 Wasting Chattels -- 16.3 Wasting Assets (not Chattels) -- Questions -- Chapter 17: Principal Private Residence Relief and Lettings Relief -- 17.1 Principal Private Residence Relief -- 17.2 Deemed Periods of Occupation -- 17.3 More than One Residence -- 17.4 Married Couples/Civil Partnerships -- 17.5 Business Use -- 17.6 Lettings Relief -- Questions -- Chapter 18: Capital Gains Tax Reliefs -- 18.1 Rollover Relief and Depreciating Assets -- 18.2 Gift Relief/Holdover Relief -- Questions -- PART FOUR: VALUE-ADDED TAX -- Chapter 19: Value-Added Tax (VAT): An Introduction -- 19.1 Introduction -- 19.2 General Principles of VAT -- 19.3 VAT Registration and De-registration -- 19.4 VAT Rates -- 19.5 Amount on which VAT is Chargeable -- 19.6 Supply of Goods or Services -- 19.7 Time of Supply of Goods or Services 19.8 Place of Supply of Goods or Services -- 19.9 Recovery of VAT -- 19.10 Administration of VAT -- 19.11 Special VAT Schemes -- Questions -- Appendix 1: Taxation Reference Material for Tax Year 2024/25 (Finance (No. 2) Act 2024) -- Appendix 2: Taxation and the Code of Ethics -- Appendix 3: Tax Planning, Tax Avoidance and Tax Evasion -- Suggested Solutions toReview Questions -- Index |
| ctrlnum | (ZDB-30-PQE)EBC31685383 (ZDB-30-PAD)EBC31685383 (ZDB-89-EBL)EBL31685383 (OCoLC)1492114471 (DE-599)BVBBV050101507 |
| edition | 1st ed |
| format | Electronic eBook |
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Classes of Taxpayer -- 1.4 Classification of Income -- 1.5 The Scope of Income Tax -- 1.6 The Government's Taxation Objectives -- 1.7 HM Revenue &amp -- Customs -- 1.8 Administration Procedures for Tax Assessment and Collection -- 1.9 Tax Evasion, Tax Planning and Tax Avoidance -- Questions -- PART ONE: INCOME TAX -- Chapter 2: Introduction to the Computation of Income Tax -- 2.1 Introduction -- 2.2 General Terminology and Definitions -- 2.3 Income Tax Rates and Bands -- 2.4 Standard Personal Allowance -- 2.5 Income Tax Computation -- Questions -- Chapter 3: Trading Income -- 3.1 Introduction -- 3.2 Basis of Assessment of Trading Income -- 3.3 Computation of Taxable Trading Income -- 3.4 Traditional Accounting - Accruals Basis -- 3.5 Cash Basis -- 3.6 Simplified Expenses -- 3.7 Partnerships -- Questions -- Chapter 4: Capital Allowances and Loss Relief -- 4.1 Capital Allowances: Introduction -- 4.2 Capital Allowances: Plant and Machinery -- 4.3 Annual Investment Allowance -- 4.4 First Year Allowance -- 4.5 Research &amp -- Development Allowance and Structures and Buildings Allowance -- 4.6 The Main Pool -- 4.7 Special Rate Pool -- 4.8 Single Assets Pool: Private Use Assets -- 4.9 Short-life Assets -- 4.10 Disclaim of Capital Allowances -- 4.11 Treatment of Purchases, Capital Grants, Hire Purchase, Finance Leases, Lessors and VAT -- 4.12 Loss Relief -- Appendix 4.1: Capital Allowances - 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Application and Accounting Periods -- 12.3 The Charge to Corporation Tax -- 12.4 Rates of Corporation Tax -- 12.5 Payment of Corporation Tax -- 12.6 Computation of Taxable Income -- 12.7 Computation of Property Income -- 12.8 Loan Relationships -- 12.9 Computation of Chargeable Gains -- 12.10 Self-assessment and Administration -- Questions -- Chapter 13: Computation of Corporation Tax -- 13.1 Pro Forma Corporation Tax Computation -- 13.2 Adjustments in Arriving at Trading Income -- 13.3 Capital Allowances -- 13.4 Qualifying Charitable Donations</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">13.5 Annual Payments -- 13.6 Distributions -- Questions -- Chapter 14: Corporation Tax Loss Relief -- 14.1 Relief for Trading Losses in a Single Company -- 14.2 Relief for Loss on Cessation (Terminal Losses) -- 14.3 Pre-trading Expenditure -- 14.4 Relief for Qualifying Charitable Donations -- 14.5 Property Losses -- 14.6 Non-trading Losses -- 14.7 Capital Losses -- 14.8 Choices Regarding Loss Relief and Order of Loss Reliefs -- 14.9 Summary of Loss Reliefs -- Questions -- PART THREE: CAPITAL GAINS TAX -- Chapter 15: Introduction, General Principles and Administration -- 15.1 The Basic Charge to CGT -- 15.2 Disposal -- 15.3 Chargeable Assets -- 15.4 Chargeable Persons -- 15.5 Rate of Tax, Date of Payment and Returns -- 15.6 Computation of Gain or Loss -- 15.7 Time of Disposal -- 15.8 Married Couples and Civil Partners -- 15.9 Partnerships -- 15.10 Connected Persons -- 15.11 Losses -- 15.12 Negligible Value Claims -- 15.13 Value at 31 March 1982 -- Questions -- Chapter 16: Chattels and Wasting Assets -- 16.1 Chattels -- 16.2 Wasting Chattels -- 16.3 Wasting Assets (not Chattels) -- Questions -- Chapter 17: Principal Private Residence Relief and Lettings Relief -- 17.1 Principal Private Residence Relief -- 17.2 Deemed Periods of Occupation -- 17.3 More than One Residence -- 17.4 Married Couples/Civil Partnerships -- 17.5 Business Use -- 17.6 Lettings Relief -- Questions -- Chapter 18: Capital Gains Tax Reliefs -- 18.1 Rollover Relief and Depreciating Assets -- 18.2 Gift Relief/Holdover Relief -- Questions -- PART FOUR: VALUE-ADDED TAX -- Chapter 19: Value-Added Tax (VAT): An Introduction -- 19.1 Introduction -- 19.2 General Principles of VAT -- 19.3 VAT Registration and De-registration -- 19.4 VAT Rates -- 19.5 Amount on which VAT is Chargeable -- 19.6 Supply of Goods or Services -- 19.7 Time of Supply of Goods or Services</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">19.8 Place of Supply of Goods or Services -- 19.9 Recovery of VAT -- 19.10 Administration of VAT -- 19.11 Special VAT Schemes -- Questions -- Appendix 1: Taxation Reference Material for Tax Year 2024/25 (Finance (No. 2) Act 2024) -- Appendix 2: Taxation and the Code of Ethics -- Appendix 3: Tax Planning, Tax Avoidance and Tax Evasion -- Suggested Solutions toReview Questions -- Index</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">Taxation 1 (NI) 2024-2025 introduces the subject of tax to students on the Chartered Accountants Ireland CA Proficiency 1 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 1 (ni) 2024-2025</subfield><subfield code="d">Dublin : Chartered Accountants Ireland,c2024</subfield><subfield code="z">9781913975760</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:BVB01-035438669</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://ebookcentral.proquest.com/lib/hwr/detail.action?docID=31685383</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.BV050101507 |
| illustrated | Not Illustrated |
| indexdate | 2025-02-10T13:07:55Z |
| institution | BVB |
| isbn | 9781913975821 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-035438669 |
| oclc_num | 1492114471 |
| open_access_boolean | |
| owner | DE-2070s |
| owner_facet | DE-2070s |
| physical | 1 Online-Ressource (416 Seiten) |
| psigel | ZDB-30-PQE ZDB-30-PQE HWR_PDA_PQE |
| publishDate | 2024 |
| publishDateSearch | 2024 |
| publishDateSort | 2024 |
| publisher | Chartered Accountants Ireland |
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| spelling | Ireland, Chartered Accountants Verfasser aut Taxation 1 (ni) 2024-2025 1st ed Dublin Chartered Accountants Ireland 2024 ©2024 1 Online-Ressource (416 Seiten) txt rdacontent c rdamedia cr rdacarrier Description based on publisher supplied metadata and other sources CA Proficiency 1: Taxation 1 (NI) 2024-2025 -- Publisher's Information -- Contents -- Chartered Accountants Ireland Code of Ethics -- Overview of the UK Tax System -- 1.1 Introduction -- 1.2 Legislation and Guidance -- 1.3 Income Tax - Classes of Taxpayer -- 1.4 Classification of Income -- 1.5 The Scope of Income Tax -- 1.6 The Government's Taxation Objectives -- 1.7 HM Revenue & -- Customs -- 1.8 Administration Procedures for Tax Assessment and Collection -- 1.9 Tax Evasion, Tax Planning and Tax Avoidance -- Questions -- PART ONE: INCOME TAX -- Chapter 2: Introduction to the Computation of Income Tax -- 2.1 Introduction -- 2.2 General Terminology and Definitions -- 2.3 Income Tax Rates and Bands -- 2.4 Standard Personal Allowance -- 2.5 Income Tax Computation -- Questions -- Chapter 3: Trading Income -- 3.1 Introduction -- 3.2 Basis of Assessment of Trading Income -- 3.3 Computation of Taxable Trading Income -- 3.4 Traditional Accounting - Accruals Basis -- 3.5 Cash Basis -- 3.6 Simplified Expenses -- 3.7 Partnerships -- Questions -- Chapter 4: Capital Allowances and Loss Relief -- 4.1 Capital Allowances: Introduction -- 4.2 Capital Allowances: Plant and Machinery -- 4.3 Annual Investment Allowance -- 4.4 First Year Allowance -- 4.5 Research & -- Development Allowance and Structures and Buildings Allowance -- 4.6 The Main Pool -- 4.7 Special Rate Pool -- 4.8 Single Assets Pool: Private Use Assets -- 4.9 Short-life Assets -- 4.10 Disclaim of Capital Allowances -- 4.11 Treatment of Purchases, Capital Grants, Hire Purchase, Finance Leases, Lessors and VAT -- 4.12 Loss Relief -- Appendix 4.1: Capital Allowances - Lists A, B and C -- Questions -- Chapter 5: Employment Income -- 5.1 Introduction -- 5.2 Employment Status -- 5.3 Basis of Assessment of Employment Income -- 5.4 Computation of Taxable Employment Income -- Questions Chapter 6: Savings and Investment Income -- 6.1 Introduction -- 6.2 Basis of Assessment and Computation of Savings and Investment Income -- Questions -- Chapter 7: Property Income -- 7.1 Introduction -- 7.2 Basis of Assessment of Property Income -- 7.3 Computation of Taxable Property Income -- Questions -- Chapter 8: Deductions on Income, Allowances and Reliefs -- 8.1 Introduction -- 8.2 Qualifying Reliefs -- 8.3 Pension Contributions and Gift Aid Donations -- 8.4 Personal Allowances -- Questions -- Chapter 9: The PAYE System and National Insurance Contributions -- 9.1 Introduction -- 9.2 Calculating Income Tax through PAYE and Tax Codes -- 9.3 The Administration of PAYE: Real Time Information (RTI) -- 9.4 Penalties under RTI -- 9.5 National Insurance Contributions -- Questions -- Chapter 10: Administration and Procedures -- 10.1 Introduction -- 10.2 Self-assessment -- 10.3 Payment of Self-assessed Income Tax and National Insurance Contributions -- 10.4 Penalties for Late Filing and Late Payment -- Questions -- Chapter 11: The Construction Industry Scheme -- 11.1 Introduction -- 11.2 Mechanics of the CIS -- 11.3 Penalties under the CIS -- Questions -- PART TWO: CORPORATION TAX -- Chapter 12: Introduction and General Principles of Corporation Tax -- 12.1 The UK Corporation Tax Regime -- 12.2 Overview - Application and Accounting Periods -- 12.3 The Charge to Corporation Tax -- 12.4 Rates of Corporation Tax -- 12.5 Payment of Corporation Tax -- 12.6 Computation of Taxable Income -- 12.7 Computation of Property Income -- 12.8 Loan Relationships -- 12.9 Computation of Chargeable Gains -- 12.10 Self-assessment and Administration -- Questions -- Chapter 13: Computation of Corporation Tax -- 13.1 Pro Forma Corporation Tax Computation -- 13.2 Adjustments in Arriving at Trading Income -- 13.3 Capital Allowances -- 13.4 Qualifying Charitable Donations 13.5 Annual Payments -- 13.6 Distributions -- Questions -- Chapter 14: Corporation Tax Loss Relief -- 14.1 Relief for Trading Losses in a Single Company -- 14.2 Relief for Loss on Cessation (Terminal Losses) -- 14.3 Pre-trading Expenditure -- 14.4 Relief for Qualifying Charitable Donations -- 14.5 Property Losses -- 14.6 Non-trading Losses -- 14.7 Capital Losses -- 14.8 Choices Regarding Loss Relief and Order of Loss Reliefs -- 14.9 Summary of Loss Reliefs -- Questions -- PART THREE: CAPITAL GAINS TAX -- Chapter 15: Introduction, General Principles and Administration -- 15.1 The Basic Charge to CGT -- 15.2 Disposal -- 15.3 Chargeable Assets -- 15.4 Chargeable Persons -- 15.5 Rate of Tax, Date of Payment and Returns -- 15.6 Computation of Gain or Loss -- 15.7 Time of Disposal -- 15.8 Married Couples and Civil Partners -- 15.9 Partnerships -- 15.10 Connected Persons -- 15.11 Losses -- 15.12 Negligible Value Claims -- 15.13 Value at 31 March 1982 -- Questions -- Chapter 16: Chattels and Wasting Assets -- 16.1 Chattels -- 16.2 Wasting Chattels -- 16.3 Wasting Assets (not Chattels) -- Questions -- Chapter 17: Principal Private Residence Relief and Lettings Relief -- 17.1 Principal Private Residence Relief -- 17.2 Deemed Periods of Occupation -- 17.3 More than One Residence -- 17.4 Married Couples/Civil Partnerships -- 17.5 Business Use -- 17.6 Lettings Relief -- Questions -- Chapter 18: Capital Gains Tax Reliefs -- 18.1 Rollover Relief and Depreciating Assets -- 18.2 Gift Relief/Holdover Relief -- Questions -- PART FOUR: VALUE-ADDED TAX -- Chapter 19: Value-Added Tax (VAT): An Introduction -- 19.1 Introduction -- 19.2 General Principles of VAT -- 19.3 VAT Registration and De-registration -- 19.4 VAT Rates -- 19.5 Amount on which VAT is Chargeable -- 19.6 Supply of Goods or Services -- 19.7 Time of Supply of Goods or Services 19.8 Place of Supply of Goods or Services -- 19.9 Recovery of VAT -- 19.10 Administration of VAT -- 19.11 Special VAT Schemes -- Questions -- Appendix 1: Taxation Reference Material for Tax Year 2024/25 (Finance (No. 2) Act 2024) -- Appendix 2: Taxation and the Code of Ethics -- Appendix 3: Tax Planning, Tax Avoidance and Tax Evasion -- Suggested Solutions toReview Questions -- Index Taxation 1 (NI) 2024-2025 introduces the subject of tax to students on the Chartered Accountants Ireland CA Proficiency 1 course Erscheint auch als Druck-Ausgabe Ireland, Chartered Accountants Taxation 1 (ni) 2024-2025 Dublin : Chartered Accountants Ireland,c2024 9781913975760 |
| spellingShingle | Taxation 1 (ni) 2024-2025 CA Proficiency 1: Taxation 1 (NI) 2024-2025 -- Publisher's Information -- Contents -- Chartered Accountants Ireland Code of Ethics -- Overview of the UK Tax System -- 1.1 Introduction -- 1.2 Legislation and Guidance -- 1.3 Income Tax - Classes of Taxpayer -- 1.4 Classification of Income -- 1.5 The Scope of Income Tax -- 1.6 The Government's Taxation Objectives -- 1.7 HM Revenue & -- Customs -- 1.8 Administration Procedures for Tax Assessment and Collection -- 1.9 Tax Evasion, Tax Planning and Tax Avoidance -- Questions -- PART ONE: INCOME TAX -- Chapter 2: Introduction to the Computation of Income Tax -- 2.1 Introduction -- 2.2 General Terminology and Definitions -- 2.3 Income Tax Rates and Bands -- 2.4 Standard Personal Allowance -- 2.5 Income Tax Computation -- Questions -- Chapter 3: Trading Income -- 3.1 Introduction -- 3.2 Basis of Assessment of Trading Income -- 3.3 Computation of Taxable Trading Income -- 3.4 Traditional Accounting - Accruals Basis -- 3.5 Cash Basis -- 3.6 Simplified Expenses -- 3.7 Partnerships -- Questions -- Chapter 4: Capital Allowances and Loss Relief -- 4.1 Capital Allowances: Introduction -- 4.2 Capital Allowances: Plant and Machinery -- 4.3 Annual Investment Allowance -- 4.4 First Year Allowance -- 4.5 Research & -- Development Allowance and Structures and Buildings Allowance -- 4.6 The Main Pool -- 4.7 Special Rate Pool -- 4.8 Single Assets Pool: Private Use Assets -- 4.9 Short-life Assets -- 4.10 Disclaim of Capital Allowances -- 4.11 Treatment of Purchases, Capital Grants, Hire Purchase, Finance Leases, Lessors and VAT -- 4.12 Loss Relief -- Appendix 4.1: Capital Allowances - Lists A, B and C -- Questions -- Chapter 5: Employment Income -- 5.1 Introduction -- 5.2 Employment Status -- 5.3 Basis of Assessment of Employment Income -- 5.4 Computation of Taxable Employment Income -- Questions Chapter 6: Savings and Investment Income -- 6.1 Introduction -- 6.2 Basis of Assessment and Computation of Savings and Investment Income -- Questions -- Chapter 7: Property Income -- 7.1 Introduction -- 7.2 Basis of Assessment of Property Income -- 7.3 Computation of Taxable Property Income -- Questions -- Chapter 8: Deductions on Income, Allowances and Reliefs -- 8.1 Introduction -- 8.2 Qualifying Reliefs -- 8.3 Pension Contributions and Gift Aid Donations -- 8.4 Personal Allowances -- Questions -- Chapter 9: The PAYE System and National Insurance Contributions -- 9.1 Introduction -- 9.2 Calculating Income Tax through PAYE and Tax Codes -- 9.3 The Administration of PAYE: Real Time Information (RTI) -- 9.4 Penalties under RTI -- 9.5 National Insurance Contributions -- Questions -- Chapter 10: Administration and Procedures -- 10.1 Introduction -- 10.2 Self-assessment -- 10.3 Payment of Self-assessed Income Tax and National Insurance Contributions -- 10.4 Penalties for Late Filing and Late Payment -- Questions -- Chapter 11: The Construction Industry Scheme -- 11.1 Introduction -- 11.2 Mechanics of the CIS -- 11.3 Penalties under the CIS -- Questions -- PART TWO: CORPORATION TAX -- Chapter 12: Introduction and General Principles of Corporation Tax -- 12.1 The UK Corporation Tax Regime -- 12.2 Overview - Application and Accounting Periods -- 12.3 The Charge to Corporation Tax -- 12.4 Rates of Corporation Tax -- 12.5 Payment of Corporation Tax -- 12.6 Computation of Taxable Income -- 12.7 Computation of Property Income -- 12.8 Loan Relationships -- 12.9 Computation of Chargeable Gains -- 12.10 Self-assessment and Administration -- Questions -- Chapter 13: Computation of Corporation Tax -- 13.1 Pro Forma Corporation Tax Computation -- 13.2 Adjustments in Arriving at Trading Income -- 13.3 Capital Allowances -- 13.4 Qualifying Charitable Donations 13.5 Annual Payments -- 13.6 Distributions -- Questions -- Chapter 14: Corporation Tax Loss Relief -- 14.1 Relief for Trading Losses in a Single Company -- 14.2 Relief for Loss on Cessation (Terminal Losses) -- 14.3 Pre-trading Expenditure -- 14.4 Relief for Qualifying Charitable Donations -- 14.5 Property Losses -- 14.6 Non-trading Losses -- 14.7 Capital Losses -- 14.8 Choices Regarding Loss Relief and Order of Loss Reliefs -- 14.9 Summary of Loss Reliefs -- Questions -- PART THREE: CAPITAL GAINS TAX -- Chapter 15: Introduction, General Principles and Administration -- 15.1 The Basic Charge to CGT -- 15.2 Disposal -- 15.3 Chargeable Assets -- 15.4 Chargeable Persons -- 15.5 Rate of Tax, Date of Payment and Returns -- 15.6 Computation of Gain or Loss -- 15.7 Time of Disposal -- 15.8 Married Couples and Civil Partners -- 15.9 Partnerships -- 15.10 Connected Persons -- 15.11 Losses -- 15.12 Negligible Value Claims -- 15.13 Value at 31 March 1982 -- Questions -- Chapter 16: Chattels and Wasting Assets -- 16.1 Chattels -- 16.2 Wasting Chattels -- 16.3 Wasting Assets (not Chattels) -- Questions -- Chapter 17: Principal Private Residence Relief and Lettings Relief -- 17.1 Principal Private Residence Relief -- 17.2 Deemed Periods of Occupation -- 17.3 More than One Residence -- 17.4 Married Couples/Civil Partnerships -- 17.5 Business Use -- 17.6 Lettings Relief -- Questions -- Chapter 18: Capital Gains Tax Reliefs -- 18.1 Rollover Relief and Depreciating Assets -- 18.2 Gift Relief/Holdover Relief -- Questions -- PART FOUR: VALUE-ADDED TAX -- Chapter 19: Value-Added Tax (VAT): An Introduction -- 19.1 Introduction -- 19.2 General Principles of VAT -- 19.3 VAT Registration and De-registration -- 19.4 VAT Rates -- 19.5 Amount on which VAT is Chargeable -- 19.6 Supply of Goods or Services -- 19.7 Time of Supply of Goods or Services 19.8 Place of Supply of Goods or Services -- 19.9 Recovery of VAT -- 19.10 Administration of VAT -- 19.11 Special VAT Schemes -- Questions -- Appendix 1: Taxation Reference Material for Tax Year 2024/25 (Finance (No. 2) Act 2024) -- Appendix 2: Taxation and the Code of Ethics -- Appendix 3: Tax Planning, Tax Avoidance and Tax Evasion -- Suggested Solutions toReview Questions -- Index |
| title | Taxation 1 (ni) 2024-2025 |
| title_auth | Taxation 1 (ni) 2024-2025 |
| title_exact_search | Taxation 1 (ni) 2024-2025 |
| title_full | Taxation 1 (ni) 2024-2025 |
| title_fullStr | Taxation 1 (ni) 2024-2025 |
| title_full_unstemmed | Taxation 1 (ni) 2024-2025 |
| title_short | Taxation 1 (ni) 2024-2025 |
| title_sort | taxation 1 ni 2024 2025 |
| work_keys_str_mv | AT irelandcharteredaccountants taxation1ni20242025 |