A1Taxation

A2Revenue Law

A3Self-assessment

A4The Time Limits

A5Checks, appeals and disputes

A6Penalties for non-compliance

B1The scope of income tax

B2Income from employment

B3Income from self-employment

B4Property and investment income

B5The comprehensive computation of taxable income and income tax liability

B6National insurance contributions for employed and self-employed persons

B7The use of exemptions and reliefs in deferring and minimising income tax liabilities

B: In the exam

C1The scope of the taxation of capital gains

C2The basic principles of computing gains and losses

C3Gains and losses on the disposal of movable and immovable property

C4Gains and losses on the disposal of shares and securities

C5Entrepreneur's relief/Business asset disposal relief

C6The use of exemptions and reliefs to minimise capital gains tax

C: In the exam

D1Basic principles of computing transfers of value

D2IHT arising on lifetime transfers and on death

D3Exemptions to defer / minimise IHT

D4Payment of inheritance tax

D: In the exam

E1The scope of corporation tax

E2Taxable total profits

E3Chargeable gains for companies

E4The comprehensive computation of corporation tax liability

E5Group corporate structure for C.T.

F1The VAT registration requirements

F2Computation of VAT liabilities

F3The effect of special schemes

A1
Taxation

A2
Revenue Law

A3
Self-assessment

A4
The Time Limits

A5
Checks, appeals and disputes

A6
Penalties for non-compliance

B1
The scope of income tax

B2
Income from employment

B3
Income from self-employment

B4
Property and investment income

B5
The comprehensive computation of taxable income and income tax liability

B6
National insurance contributions for employed and self-employed persons

B7
The use of exemptions and reliefs in deferring and minimising income tax liabilities

C1
The scope of the taxation of capital gains

C2
The basic principles of computing gains and losses

C3
Gains and losses on the disposal of movable and immovable property

C4
Gains and losses on the disposal of shares and securities

C5
Entrepreneur's relief/Business asset disposal relief

C6
The use of exemptions and reliefs to minimise capital gains tax

D1
Basic principles of computing transfers of value

D2
IHT arising on lifetime transfers and on death

D3
Exemptions to defer / minimise IHT

D4
Payment of inheritance tax

E1
The scope of corporation tax

E2
Taxable total profits

E3
Chargeable gains for companies

E4
The comprehensive computation of corporation tax liability

E5
Group corporate structure for C.T.

F1
The VAT registration requirements

F2
Computation of VAT liabilities

F3
The effect of special schemes