What you will study An introduction to inheritance tax (IHT): the concept of “a transfer of value”, IHT bands, rates, exemptions and chargeability Domicile and deemed domicile status for taxation purposes IHT reliefs for business property and agricultural property, fall-in-value…
Tag: taxation
International Taxation
What you will study The international law of taxation: basic terminology, institutions and actors The history of the international tax regime General principles in international tax law Sources of the international law of taxation Tax law and other areas of…
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…
Taxation: Property and Investment Income
What you will study Part I: An introduction to the UK tax system The UK tax system The tax residency status of an individual Basic income tax computation Part II: Taxation of Savings, Dividend and Property Income Taxation of savings…
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…
Taxation: Corporation Tax
What you will study An introduction to the UK tax system Chargeable accounting periods, residence of a company and corporation tax liability Taxable total profits Capital allowances: plant and machinery Chargeable gains for companies Trading losses for companies Corporation tax…
Taxation (UK)
What you will study An introduction to the UK tax system Income Tax for employed and self-employed individuals Property and Investment Income Capital allowances and trading losses for individuals National Insurance and pensions Inheritance Tax (IHT) Taxation of partnerships Corporation…
Professional Ethics in Accounting and Tax Advisory Services
What you will study Approaches to ethics in business Ethical conflicts faced by professionals working in accounting and tax advisory services Qualities of an accountant and tax adviser Professional codes of ethics for accountants and tax advisers Principles of accountancy…