ACA TAX COMPLIANCE – LIST OF TOPICS

hazelbrain — 2025-05-13 17:59:35 UTC

QUESTION 2 – INDIRECT TAXES

VAT

Partial exemption

Property transactions

Capital goods scheme

Limited cost businesses

Overseas VAT

STAMP DUTY

Stamp duty

Stamp duty reserve tax

Stamp duty land tax

QUESTION 3 – INHERITANCE TAX & CAPITAL GAINS TAX

INHERITANCE TAX

NRB calculation

Administration

Valuations & related property

Death estate

Charitable legacies

Quick succession relief

Business property relief

CAPITAL GAINS TAX

Capital losses

Part disposals

Share pool

Rollover

Gift relief

Business asset disposal relief

Investor’s relief

Private residence relief

QUESTION 4 – CORPORATION TAX Capital allowances for companies Administration

Share disposals

Substantial shareholding exemption Research and development expenditure credit

Losses

Groups

QUESTION 5 – INCOME TAX AND NATIONAL INSURANCE

Employment income and benefits

Trading income

National Insurance

Capital allowances for sole traders

Cash accounting

Rental income

Pensions

Trader losses Remittance and arising basis Double taxation relief

Limited cost traders

hazelbrain — 2025-05-13 17:59:35 UTC

Quick Succession Relief, Gift relief & death estate calculation for IHT.

2025-05-14 18:52:26 UTC

Interactions between taxes- CGT with IHT, VAT with SDLT, IT with NIC. And CT VAT groups and losses.

2025-05-14 20:21:31 UTC

Property transactions. BPR. Double taxation relief.

2025-05-17 09:24:21 UTC

2025-05-19 12:54:43 UTC

Inheritance tax - BPR and QSR

Corp Tax - Substantial share holding and Share disposals

CGT - Rollover relief

IT remittance basis - When to charge 60k etc

ACA TC exam prep Milton Keynes by

ACA TAX COMPLIANCE – LIST OF TOPICS

Limited cost traders

Quick Succession Relief, Gift relief & death estate calculation for IHT.

Interactions between taxes- CGT with IHT, VAT with SDLT, IT with NIC. And CT VAT groups and losses.

Property transactions. BPR. Double taxation relief.