CHAPTER 1
对于ethics请自行理解
CHAPTER 2
NIC(1+2+4)
*VENTURE CAPITAL(EIS+SEIS+VCT)
CHAPTER 3
TERMINATION PAYMENTS
(PAYMENTS TYPES+3---EXEMPT,TAXABLE,PARTLY EXEMPT EXEMPTION￡30,000
ELEMENT OF FOREIGN SERVICE---SUBSTANTIAL+PART EXEMPT
TAXATION--TOP SLICE/HIGHEST MARGIN)
*SHARE SCHEMES
(TAX ADVANTAGED:CGT注意EMI即可
NON-TAX ADVANTAGED:IT+CGT+*NIC
employee shareholder shares:IT+CGT treatment+material interest)
Pension schemes
(2 Methods:net pay arrangement+relief at source tax relivable amount
AA increase+*restriction：high income individual+2条件AAC+LAC rates)
CHAPTER 4
CA on cessation
CA on succession—connected person+joint election
*Trading losses
(opening year losses
S83,s64--CGT s261B,s72,s89,*s86注意+2 condition,Restriction on relivable amount against total income)
CHAPTER 5
Chargeable assets注意CGT产生条件
Nil gain nil loss basis between spouses/civil partners Transfer between connected persons(MV)
AEA前面抵减区别
1.Current year loss/*s.261B converted loss 2.c/f capital loss
CGT rates区别
1.Residential property
2.most assets
Deferred consideration—contingent—MV
CHAPTER 6
*Rollover relief
1.timing
2.*Fully/partly invested---chargeable gain
3.Depreciating assets—up to 10 years)
*Gift relief
1.qualifying assets
2.*specific treatment for consideration received
3.specific treatment for immediate IHT
**ER(lifetime limit￡10m)
1.qualifying assets/share—
additional condition:employee/director
2.ownership period区别assets/shares
3.*注意treatment:losses+AEA+unused BRB
4.Associated disposal
5.*Goodwill on incorporation
*Incorporation relief
1.condition+3
2.consideration received shares/cash
注*gain on goodwill from incorporation---ER的应用
Paper for paper takeovers/swap shares
1.shares only----same date and cost
2.received cash
specific condition—reduce base cost
OR cash element gain
3.received loan note
qualifying----deferred until disposal OR same date and same cost
4.*disapply???ER是否应用成立，skills!!!
CHAPTER 7
各种exemption amount----annual/gift Valuation
CLT---death tax on CLT(20%/25%)
PET---death tax on PET
Death tax on death estate(QSR+transferred NRB+additional NRB for residence+36%)
*BPR/APR
(conditions+*died within 7 years)
Gift with reservation of benefit
(condition+*minor benefit+higher amount)
Variation---IHT+CGT condition
CHAPTER 8
*Residence—split year rule
Remittance basis—automatic/apply----RBC rates
Investment exemption
1.remit from uncharged income
2.invest within 45 days
Temporary NON-UK R
CHAPTER 9
几乎不涉猎
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