(1)The overall function and purpose of taxation in a modern economy
(2)Specific anti-avoidance legislation.
(3)The payment of CGT by annual instalments
(6)Pre-return compliance checks.
(7)Detailed procedures on the carrying out and completion of a compliance check.
(1)The scope of income tax
(2)The exemption for zero emission
(3)company motor cars;The reduced charge applicable to zero emission company vans;Tax free childcare scheme;Share and share option incentive schemes for employees
(1)Gains and losses on the disposal of movable and immovable property
(2)The basic principles of computing gains and losses
(3)Incorporation relief、Reinvestment relief.
(1)The liabilities arising on chargeable lifetime transfers and on the death of an individual
(2)Gifts to charities;Gifts to political parties;Gifts for national purposes
(3)Interest and penalties
(1)Taxable total profits
(2)A detailed question on the pooling provisions as they apply to limited companies;Substantial shareholdings;Calculation of indexation factors
(3)The effect of a group corporate structure for corporation tax purposes
(1)The computation of VAT liabilities
(2)The second-hand goods scheme;The capital goods scheme;The special scheme for retailers