课程详情

课程目录

• 第1章 基础班
  

  第2课节    Introduction

  • 1、0.Introduction
  • 2、 0-Introduction
  
  

  第3课节    Chapter 1 The Uk tax system

  • 1、 1-1 The overall function and purpose of tax
  • 2、 1-2 Types of tax
  • 3、 1-3 Overall structure and UK tax system
  • 4、 1-4 Sources of revenue law and practice
  • 5、1-5 Tax avoidance and tax evasion
  • 6、 1-6 Ethical and professional approach
  • 7、1-7 Double taxation agreements
  
  

  第4课节    Chapter 2 Outline of Income Tax

  • 1、2-1 The Uk resident
  • 2、2-2 Fiscal year (Tax year) & 3 Lay out of income tax computation
  • 3、2-4 Classification of income & 5 Qualifying Interest Paid (Deductible interest)
  • 4、2-6 Personal allowance (PA)
  • 5、2-7 Tax rate
  • 6、2-8 Gift aid donations (GAD) & Personal pension contribution(PPC)
  • 7、2-9 Spouse special arrangements
  • 8、 2-10 Accrued income scheme
  
  

  第5课节    Chapter 3 Trading Incomes

  • 1、 3-1 The badges of trade
  • 2、3-2 Pro forma for tax adjusted trading profit
  • 3、3-3 Adjustment of expenditure
  • 4、3-4 Adjustment of income
  • 5、3-5 Cash basis for small business
  
  

  第6课节    Chapter 4 Basis of Assessment

  • 1、4-1 Basis period & Tax year & 2.Basis period rule & 3.Tax year basis
  
  

  第7课节    Chapter 5 Capital Allowances

  • 1、5-1 Defination of Capital allowance
  • 2、5-2 Classification of plant & machinery
  • 3、5-3 Allowance
  
  

  第8课节    Chapter 6 Property Income

  • 1、6-1 Property bussiness income
  • 2、6-2 Rent a room relief
  • 3、6-3 Furnished holiday letting profit
  
  

  第9课节    Chapter 7 Relief for Individual Trading Losses

  • 1、7-1 Trading profit assessment
  • 2、7-2 Trade loss relief against general income
  • 3、7-3 Carry forward trade loss relief
  • 4、 7-4 Trade loss relief against capital gain & 5.Losses in the early years of a trade
  • 5、7-6 Terminal trade loss relief & 7.The choice between loss reliefs
  
  

  第10课节    Chapter 8 Partnerships

  • 1、8-1 Assessment of partnerships to tax & 2.Change in membership of partnership & 3.Loss reliefs for p
  
  

  第11课节    Chapter 9 Benefits

  • 1、9-1 General rule & 2.Living accommodation benefit
  • 2、 9-3 Living expenses of living accommodation
  • 3、9-4 Company car and fuel benefit
  • 4、 9-5 Beneficial loan
  • 5、9-6 Private use of employer's assets
  • 6、 9-7 Other benefits & 8.Exmept benefits
  
  

  第12课节    Chapter 10 Income from Employment

  • 1、10-1 Employment and self employment & 2.Basis of assessment for employment income
  • 2、10-3 Allowable deductions
  • 3、10-4 Statutory approved mileage allowances
  • 4、10-5 The PAYE system
  
  

  第13课节    Chapter 11 National Insurance Contributions and Pension

  • 1、11-1 Scope of national insurance contribution
  • 2、11-2 Choice of business medium
  • 3、11-3 Types of pension scheme & 4.Tax relief rules for pension
  • 4、11-5 Annual allowance & 6.Lifetime allowance
  
  

  第14课节    Chapter 12 Self-assessment Individuals

  • 1、12-1 Self-assessment system introduction & 2.Tax return
  • 2、12-3 Payment of income tax and CGT
  • 3、12-4 HMRC power
  
  

  第15课节    Chapter 13 Outline of Corporation Tax

  • 1、13-1 Company Residence
  • 2、13-2 Accounting Period
  • 3、13-3 Layout of a corporation tax computation
  • 4、13-4 Tax rate
  • 5、13-5 Dividends income & 6.Long periods of account
  
  

  第16课节    Chapter 14 Computing the Corporation Tax

  • 1、14-1 Trading income-1
  • 2、14-1 Trading income-2
  • 3、14-2 Property income
  • 4、14-3 Interest income & interest payable & 4.Miscellaneous income & 5.Qualifying Charitable Donation
  
  

  第17课节    Chapter 15 Relief for Corporation Trading losses

  • 1、15-1 Carry forward trade loss relief & 2.Trade loss relief against total profit
  • 2、15-3 Terminal trade loss relief & 4.Factors influencing choice of loss relief & 5.Capital losses & 6
  
  

  第18课节    Chapter 16 Group of Companies

  • 1、16-1 Assiciated companies(≥50%）& 2.75% subsidiaries (group relief group)
  • 2、16-3 Chargeable gain group
  • 3、16-4 Choice of business medium
  
  

  第19课节    Chapter 17 Self-assessment:Companies

  • 1、17-1 Tax return
  • 2、17-2 Payment of corporation tax and interest.mp4
  
  

  第20课节    Chapter 18 Chargeable gain:individual

  • 1、18-1 Chargeable persons, disposals and assets & 2.Computing a gain or loss
  • 2、18-3 The annual exempt amount
  • 3、18-4 Capital losses
  • 4、18-5 Transfers between spouses civil partners
  • 5、18-6 Part disposals
  • 6、18-7 The damage, loss or destruction of an asset
  • 7、18-8 Chattels
  • 8、18-9 Principal private residence relief (PPR)
  • 9、18-10 Business relief-1
  • 10、18-10 Business relief-2
  • 11、18-11 Shares and securities
  
  

  第21课节    Chapter 19 Chargeable gain:companies

  • 1、19-1 Corporation tax on chargeable gains & 2.Indexation allowance
  • 2、19-3 Disposal of shares by companies
  • 3、19-4 Rollover relief & 5.Capital loss
  
  

  第22课节    Chapter 20 Value added tax

  • 1、20-1 The principles of VAT
  • 2、20-2 Registration
  • 3、20-3 Deregistration
  • 4、 20-4 Accounting for and administering VAT
  • 5、20-5 Calculation of VAT
  • 6、20-6 VAT invoices and records
  • 7、20-7 Penalties
  • 8、20-8 Special schemes
  • 9、20-9 Overseas aspects
  
  

  第23课节    Chapter 21 Inheritance Tax

  • 1、21-1 Definition
  • 2、21-2 Rate of tax & 3.Taper relief
  • 3、21-4 Computation format
  • 4、21-5 Tax liability on death estate
  • 5、21-6 Payment of IHT & 7.Advantages of lifetime transfers
  • 6、21-8 Transfer of a spouse's unused nil rate band
  • 7、21-9 Basic inheritance tax planning
  
  

  第24课节    sample paper

  • 1、Section A Q1-15
  • 2、Section B Q1
  • 3、Section B Q2
  • 4、Section B Q3-4