ACA考试：BPT知识点总结（下）-中国ACA考试网

　　BPT备考篇

　　CT(group)

　　CHAPTER 14 GROUP

　　Group relief group

　　1.Condition 75%+75%

　　Include non-UK resident company,but not surrender losses

　　2.*Restriction of losses

　　1)change of ownership+change of nature of trade within 3 yrs

　　2)arrangement to leave

　　3)liquidation

　　*Consortium---each at least 5%+jointly 75%

　　1.normal rules

　　1)*notional CY claim before consortium relief(for loss in consortium companies)

　　2)consortium member%

　　2.group/consortium companies

　　1)loss in consortium companies

　　notional CY claim+potential group claim(注意其他公司actual group claim的影响

　　a)other group company loss fully relieved---减少notional group claim

　　b)no claim for other company loss----增加notional group claim)

　　2)loss in consortium member

　　注意available profit in consortium company受potential/actual group claim的大小,同理上

　　3.link companies

　　transfer loss:fellow group companies----consortium company

　　Chargeable gains group

　　1.condition 75%+51%

　　2.intra group transfer:

　　FA:nil gain nil loss(indexed base cost)

　　IFA:original cost and debits/credits

　　3.*de-grouping charge:详见*HIVE DOWN

　　FA+IFA

　　*HIVA DOWN

　　*Succession to trade详见*HIVE DOWN

　　Restriction of loss c/f---relevant assets/liabilities

　　CHAPTER 15

　　INTERNATIONAL

　　EXPANSION

　　Migration

　　(CGT---deferral+2 methods)

　　PE

　　1.*Irrecoverable election—exempt---all foreign PE---Effective time

　　2.Consideration factors

　　3.Anti-avoidance rules

　　4.Losses relief

　　Part of UK trade/a separate trade difference

　　5.Incorporation

　　1)**OVERSEAS PE

　　(condition+crystallization+2条件)

　　2)EU-NON UK trade

　　CGT---DTR

　　3)EU-UK trade

　　Nil gain nil loss

　　CHAPTER 16

　　*ANTI-AVOIDANCE

　　*CFC

　　*Transfer pricing

　　1.supply of goods and service+finance

　　2.large companies

　　3.company gaining advantages+self-assessment

　　4.APA

　　*DPT

　　CHAPTER 17 CT-SPECIAL

　　SITUATION

　　*Purchas of own shares

　　1.Corporate shareholders

　　Capital gain---SSE???

　　2.Individual shareholders

　　Conditions satisfied+3*---mandatory CGT

　　(GAIN=proceeds-own subscription price)

　　OR INCOME DISTRIBUTION

　　(DIV INCOME=proceeds-original subscription price

　　ALLOWABLE LOSS=original subscription price-own purchase price)

　　3.*conditions for mandatory CGT treatment

　　1)*benefit for trade

　　(unquoted trading company+5 yrs ownership+substantially reduced+less than 30%after purchase)

　　2)IHT

　　(all proceeds to pay IHT+LAST RESORT+within 2 years)

　　3)Employee shareholder shares—ceased to be an employee

　　*Winding up

　　Distribution before----INCOME—DIV

　　After------CAPITAL(注意striking off condition)

　　1)individual—ER???

　　2)company---SSE???

　　*Disincorporation relief与incorporation relief结合

　　OTHERS

　　CHAPTER 18 VAT

　　Residential/commercial building rates

　　*opt to tax

　　*Capital goods scheme

　　(conditions 50,000/250,000

　　Initial recovery—adjustment period---sales+2 treatment)

　　VAT GROUP

　　(50%+50%

　　Choice---net repayment situation/wholly exempt supplies)

　　*Transfer of a going concern

　　1.all assets(except land and building under special situation)

　　1)conditions---no taxable supply+no VAT charge

　　2)no provision in sales contract---treat as VAT inclusive

　　3)VAT registration NO--transfer all VAT history

　　4)*CAPTIAL GOODS SCHEMES—new owners assume all responsibilities for any further adjustment.

　　2.*land and building under special situation

　　Building aged 3 years OR transferor opted to tax

　　1)transferee opt to tax---TOGC

　　2)transferee not opt to tax---VAT charged

　　CHAPTER 19 SD

　　*SDLT

　　1.lease premium(注additional residential 3%)

　　2.lease rentals

　　3.*group relief

　　(75%+75%Leave group within 3 yrs—charge based on MV at the time of the transfer)

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