Category: Tax Law

Taxation: Value Added Tax (VAT)

What you will study An introduction to the UK tax system Value added tax (VAT): taxable persons; taxable supplies; how VAT works; the tax point; the value of a supply; sources of information VAT rates VAT registration and deregistration VAT…

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Taxation: Pensions

What you will study Types of registered pension schemes Tax relief for pension contributions Calculation of annual allowance Lifetime allowance Key features of the course Flexibility to suit your needs – allowing you to study anytime, anywhere An emphasis on…

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Taxation: National Insurance

What you will study An introduction to the UK tax system Classes of national insurance contributions (NICs) NICs payable in respect of an employed person NICs payable by self-employed individuals Key features of the course Flexibility to suit your needs…

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Taxation: Income Tax

What you will study An introduction to the UK tax system Classification of income Income tax rates Basic income tax computation Reliefs and allowances Tax status of an individual Taxation of investment and property income Taxation of employment income Taxation…

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Taxation: Inheritance Tax

What you will study An introduction to the UK tax system Inheritance Tax (IHT): the concepts of “a transfer of value”, “chargeable property” and “a chargeable person” Lifetime gifts and IHT Exemptions and reliefs for IHT IHT rates Calculation of…

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Taxation: Corporation Tax

What you will study An introduction to the UK tax system Chargeable accounting periods, residence of a company, corporation tax liability and administration Taxable total profits Capital allowances: plant and machinery Chargeable gains for companies Trading losses for companies Corporation…

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Taxation: Capital Gains Tax (CGT)

What you will study An introduction to the UK tax system Capital Gains Tax (CGT): chargeable persons, disposal and assets Calculation of taxable gains and CGT payable Capital losses Special rules of computation of gain or loss on individual disposals…

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Taxation (UK)

What you will study An introduction to the UK tax system Income Tax Property and Investment Income National Insurance Pensions Capital Gains Tax (CGT) Inheritance Tax Corporation Tax Value Added Tax (VAT) Duties and responsibilities of a tax adviser Key…

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