Professional skills

A1aThe scope of income tax

A1aIncome from employment

A1aIncome from self-employment

A1aProperty and investment income

A1aNational insurance contributions for employed and self-employed persons

A1aThe comprehensive computation of taxable income and income tax liability

A1aThe use of exemptions and reliefs in deferring and minimising income tax liabilities

A1bThe Scope of Income Tax

A1cIncome from employment

A1dIncome from self employment

A1eProperty and investment income

A1fIncome tax computation and income tax liability

A1gExemptions and Reliefs for I.T.

Income tax - In the exam

A2aThe scope of the taxation of capital gains

A2aThe basic principles of computing gains and losses

A2aGains and losses on the disposal of movable and immovable property

A2aGains and losses on the disposal of shares and securities

A2aThe use of exemptions and reliefs in deferring and minimising tax liabilities arising on the disposal of capital assets

A2bThe scope of CGT

A2cTrusts

A2dPrinciples of computing gains and losses

A2eDisposal of movable and immovable property

A2fDisposals of shares and securities

A2gExemptions and Reliefs for C.G.T.

A2In the exam

A3aBasic principles of computing transfers of value

A3aIHT arising on lifetime transfers and on death

A3aExemptions to defer / minimise IHT

A3bThe scope of IHT

A3cComputing transfers of value

A3dIHT liabilities on lifetime transfers during life and death

A3eTrusts

A3fIHT planning

A3gIHT administration

A3In the exam

A4aThe scope of corporation tax

A4aTaxable total profits

A4aChargeable gains for companies

A4aThe comprehensive computation of corporation tax liability

A4aGroup corporate structure for C.T.

A4bThe scope of CT

A4cTaxable total profits

A4dThe corporation tax liability

A4eGroup Structure for C.T.

A4fExemptions and reliefs for C.T.

A4: In the exam

A5aThe scope of stamp taxes

A5bLiabilities arising on transfers

A5c/dExemptions and Reliefs

A6aThe VAT registration requirements

A6aComputation of VAT liabilities

A6aThe effect of special schemes

A6aAdditional Material

A6bThe overall function and purpose of taxation

A6bPrincipal sources of revenue law and practice

A6bThe systems for self-assessment and the making of returns

A6bThe Time Limits

A6bThe Procedures relating to compliance checks, appeals and disputes

A6bPenalties for non-compliance

A6biOffshore Matters

B2Alternative ways of achieving outcomes

B3Different types of finance and investment

Ethics

A1a
The scope of income tax

A1a
Income from employment

A1a
Income from self-employment

A1a
Property and investment income

A1a
National insurance contributions for employed and self-employed persons

A1a
The comprehensive computation of taxable income and income tax liability

A1a
The use of exemptions and reliefs in deferring and minimising income tax liabilities

A1b
The Scope of Income Tax

A1c
Income from employment

A1d
Income from self employment

A1e
Property and investment income

A1f
Income tax computation and income tax liability

A1g
Exemptions and Reliefs for I.T.

A2a
The scope of the taxation of capital gains

A2a
The basic principles of computing gains and losses

A2a
Gains and losses on the disposal of movable and immovable property

A2a
Gains and losses on the disposal of shares and securities

A2a
The use of exemptions and reliefs in deferring and minimising tax liabilities arising on the disposal of capital assets

A2b
The scope of CGT

A2c
Trusts

A2d
Principles of computing gains and losses

A2e
Disposal of movable and immovable property

A2f
Disposals of shares and securities

A2g
Exemptions and Reliefs for C.G.T.

A2
In the exam

A3a
Basic principles of computing transfers of value

A3a
IHT arising on lifetime transfers and on death

A3a
Exemptions to defer / minimise IHT

A3b
The scope of IHT

A3c
Computing transfers of value

A3d
IHT liabilities on lifetime transfers during life and death

A3e
Trusts

A3f
IHT planning

A3g
IHT administration

A3
In the exam

A4a
The scope of corporation tax

A4a
Taxable total profits

A4a
Chargeable gains for companies

A4a
The comprehensive computation of corporation tax liability

A4a
Group corporate structure for C.T.

A4b
The scope of CT

A4c
Taxable total profits

A4d
The corporation tax liability

A4e
Group Structure for C.T.

A4f
Exemptions and reliefs for C.T.

A5a
The scope of stamp taxes

A5b
Liabilities arising on transfers

A5c/d
Exemptions and Reliefs

A6a
The VAT registration requirements

A6a
Computation of VAT liabilities

A6a
The effect of special schemes

A6a
Additional Material

A6b
The overall function and purpose of taxation

A6b
Principal sources of revenue law and practice

A6b
The systems for self-assessment and the making of returns

A6b
The Time Limits

A6b
The Procedures relating to compliance checks, appeals and disputes

A6b
Penalties for non-compliance

A6bi
Offshore Matters

B2
Alternative ways of achieving outcomes

B3
Different types of finance and investment