课程详情

课程目录

• 第1章 基础班
  

  第2课节    基础班

  • 1、 Chapter 1 Ethics,tax avoidance schemes(1)
  • 2、 Chapter 1 Ethics,tax avoidance schemes(2)
  • 3、 Chapter 2 The income tax computatioin(1)
  • 4、 Chapter 2 The income tax computatioin(2)
  • 5、 Chapter 2 The income tax computation(3)
  • 6、 Chapter 3 Pensions and other tax-efficient investment products(1)
  • 7、 Chapter 3 Pensions and other tax-efficient investment products(2)
  • 8、 Chapter 4 Employment income(1)
  • 9、 Chapter 4 Employment income(2)
  • 10、 Chapter 4 Employment income(3)
  • 11、 Chapter 4 Employment income(4)
  • 12、 Chapter 5 Property income and other investment income(1)
  • 13、 Chapter 5 Property income and other investment income(2)
  • 14、 Chapter 6 Trade profits(1)
  • 15、 Chapter 6 Trade profits(2)
  • 16、 Chapter 6 Trade profits(3)
  • 17、 Chapter 6 Trade profits(4)
  • 18、 Chapter 7 Assessable trading income and NIC(1)
  • 19、 Chapter 7 Assessable trading income and NIC(2)
  • 20、 Chapter 8 Sole trade losses(1)
  • 21、 Chapter 8 Sole trade losses(2)
  • 22、 Chapter 9 Partnerships
  • 23、 Chapter 10 Chargeable gains – an outline(1)
  • 24、 Chapter 10 Chargeable gains – an outline(2)
  • 25、 Chapter 10 Chargeable gains – an outline(3)
  • 26、 Chapter 11 Shares and securities
  • 27、 Chapter 12 Chargeable gains reliefs(1)
  • 28、 Chapter 12 Chargeable gains reliefs(2)
  • 29、 Chapter 12 Chargeable gains reliefs(3)
  • 30、 Chapter 13 Chargeable gains- additional aspects
  • 31、 Chapter 14 Overseas personal taxation(1)
  • 32、 Chapter 14 Overseas personal taxation(2)
  • 33、 Chapter 15 Introduction to IHT
  • 34、 Chapter 16 Inheritance tax – Death estate(1)
  • 35、 Chapter 16 Inheritance tax – Death estate(2)
  • 36、 Chapter 17 Inheritance tax – valuation and reliefs
  • 37、 Chapter 18 Inheritance tax- further aspects
  • 38、 Chapter 19 Corporation tax computation(1)
  • 39、 Chapter 19 Corporation tax computation(2)
  • 40、 Chapter 20 Losses for single companies
  • 41、 Chapter 21 Corporate groups and consortia
  • 42、 Chapter 22 Companies-additional aspects(1)
  • 43、 Chapter 22 Companies-additional aspects(2)
  • 44、 Chapter 23 Value added tax(1)
  • 45、 Chapter 23 Value added tax(2)
  • 46、Chapter 24 Stamp duty tax
  
  
• 第2章 基础班（新）
  

  第2课节    Introduction

  • 1、 0.Introduction
  
  

  第3课节    Chapter 1 Ethics, tax avoidance schemes

  • 1、 1-1 Etihics
  • 2、 1-2 Tax avoidance schemes
  
  

  第4课节    Chapter 2 The income tax computation

  • 1、2-1 Tax year
  • 2、2-2 Income tax calculation
  • 3、2-3 Computing income tax payable
  • 4、2-4 Families
  
  

  第5课节     Chapter 3 Pensions and other tax-efficient investment products

  • 1、3-1 Pensions
  • 2、3-2 The enterprise investment scheme (EIS)
  • 3、3-3 Seed enterprise investment scheme (SEIS)
  • 4、3-4 Venture capital trusts (VCTs)
  
  

  第6课节    Chapter 4 Employment income

  • 1、4-1 Employment income(1)
  • 2、4-1 Employment income(2)
  • 3、4-2 National insurance contribution
  • 4、4-3 Personal service companies
  • 5、3-4 Venture capital trusts (VCTs)
  • 6、4-4 Termination payments
  • 7、4-5 Share schemes
  
  

  第7课节    Chapter 5 Property income and other investment income

  • 1、5-1 UK property businesses
  • 2、5-2 Rent a room relief
  • 3、5-3 Furnished holiday lettings
  • 4、5-4 Trust income
  
  

  第8课节    Chapter 6 Trade profits

  • 1、 6-1 The badges of trade
  • 2、 6-2 The computation of trade profits
  • 3、6-3 The cessation of trades
  • 4、6-4 Capital allowance-1
  • 5、6-4 Capital allowance-2
  • 6、6-5 Cash basis of accounting for small business
  
  

  第9课节    Chapter 7 Assessable trading income and NIC

  • 1、7-1 Basis of assessment
  • 2、7-2 National insurance contribution for the self-employed
  
  

  第10课节    Chapter 8 Sole trade losses

  • 1、8-1 Losses – an overview
  • 2、8-2 Carry forward trading loss relief
  • 3、8-3 Trading loss relief against general income
  • 4、8-4 Early trading losses relief
  • 5、8-5 Terminal trading loss relief
  • 6、8-6 The choice between loss reliefs
  • 7、8-7 Losses reliefs – new at ATX
  
  

  第11课节    Chapter 9 Partnerships

  • 1、9-1 Introduction & 2.Computing partnership profits
  • 2、9-3 Allocating profits between partnerships
  • 3、9-4 Change in profit-sharing ratios
  • 4、9-5 Tax position of individual partners & 6.Change in membership of a partnership & 7.Loss relief fo
  
  

  第12课节    Chapter 10 Chargeable gains – an outline

  • 1、 10-1 Chargeable and exempt persons, disposals and assets
  • 2、10-2 Computing a gain or loss
  • 3、10-3 CGT payable by individuals & 4.Valuing assets & 5.Connected persons & 6.Married couples and civ
  • 4、10-8 Part disposals & 9.Chattels and wasting assets & 10.Leases & 11.Asset lost, destroyed or damage
  
  

  第13课节    Chapter 11 Shares and securities

  • 1、 11-1 Valuing quoted shares on gift & 2.The matching rules for individuals
  • 2、11-3 Alterations of share capital & 4.Gilts and qualifying corporate bonds
  
  

  第14课节    Chapter 12 Chargeable gains reliefs

  • 1、12-1 Private residences relief (PRR)
  • 2、12-2 Business asset disposal relief
  • 3、12-3 Gift relief (holdover relief)
  • 4、12-4 Replacement of business assets (rollover) relief
  • 5、12-5 Incorporation relief
  • 6、12-6 EIS reinvestment relief & 7.SEIS reinvestment relief
  
  

  第15课节    Chapter 13 Chargeable gains: additional aspects

  • 1、13-1 Negligible value claims & 2.Altering dispositions made on death & 3.CGT and trusts
  
  

  第16课节    Chapter 14 Overseas personal taxation

  • 1、14-1 Residence and domicile
  • 2、14-2 Overseas aspects of income tax
  • 3、14-3 Overseas aspects of CGT
  • 4、14-4 Double taxation relief
  
  

  第17课节    Chapter 15 Introduction to IHT

  • 1、 15-1 Scope of inheritance tax (IHT) & 2.Computing transfer of value & 3.Exceptions
  • 2、15-4 Types of lifetime transfers & 5.IHT payable during donor’s lifetime
  • 3、15-6 IHT payable on CLTs and PETs on donor’s death
  
  

  第18课节    Chapter 16 Inheritance tax – Death estate

  • 1、 16-1 Death estate basic principles
  • 2、16-2 IHT payable on the death estate
  • 3、16-3 Transfer of unused RNRB and NRB between spouses civil partners
  • 4、16-4 Death estate：additional aspects
  
  

  第19课节    Chapter 17 Inheritance tax – valuation and reliefs

  • 1、17-1 Relief for fall in value (FIV) of lifetime gifts (fall in value relief)
  • 2、17-2 The valuation of assets for IHT purposes
  • 3、17-3 Business property relief (BPR)
  • 4、17-4 Agricultural property relief (APR)
  • 5、17-5 Quick succession relief (QSR)
  
  

  第20课节    Chapter 18 Inheritance tax: further aspects

  • 1、18-1 Overseas aspects of IHT & 2.Gifts with reservation of benefit
  • 2、18-3 Altering dispositions on death & 4.Trusts & 5.IHT administration
  
  

  第21课节    Chapter 19 Corporation tax computation

  • 1、 19-1 Corporation tax computation
  • 2、19-2 Pro-forma corporation tax computation
  • 3、19-3 Intangible non-current assets
  • 4、19-4 Research and development expenditure
  • 5、19-5 Chargeable gains for companies
  • 6、19-6 Calculation of corporation tax
  • 7、19-7 Administration of corporation tax
  
  

  第22课节    Chapter 20 Losses for single companies

  • 1、20-1 Trading losses
  • 2、20-2 Other losses
  • 3、20-3 Loss planning
  
  

  第23课节    Chapter 21 Corporate groups and consortia

  • 1、21-1 Types of group & 2.Annual investment allowance
  • 2、21-3 Group relief
  • 3、21-4 Consortia
  • 4、21-5 Chargeable gains groups
  • 5、21-6 Pre-entry losses
  
  

  第24课节    Chapter 22 Companies-additional aspects

  • 1、 22-1 Administration and liquidation
  • 2、22-2 Company purchase of own shares
  • 3、22-3 Close companies
  • 4、22-4 Companies with investment business5Residence 6Double taxation relief7 Overseas aspects of groups 8Controlled foreign companies
  • 5、22-9 Transfer pricing & 10. Permanent establishment (PE) or subsidiary abroad
  
  

  第25课节    Chapter 23 Value added tax

  • 1、23-1 Basic principles & 2.Scope of VAT
  • 2、23-3 Taxable and exempt supplies
  • 3、23-4 Registration
  • 4、23-5 Deregistration & 6.Pre-registration input tax
  • 5、23-7 Deduction of input tax
  • 6、23-8 Accounting for VAT & 9.Valuation of supplies
  • 7、23-10 Penalties
  • 8、23-11 Overseas aspects of VAT & 12.Special schemes
  • 9、23-13 Partial exemption & 14.Land and buildings & 15.Transfer of a going concern & 16.Capital goods
  
  

  第26课节    Chapter 24 Stamp duty tax

  • 1、 24-1 Stamp duty & 2.Stamp duty reserve tax & 3.Stamp duty land tax & 4.Exemptions and reliefs relating to stamp taxes