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CORPORATION TAX WK 1 - Coggle Diagram
CORPORATION TAX WK 1
TOPICS
CORPORATION TAX
INCORPORATION
of a business
PAYMENT
of tax &
FILING
of returns
Use of
LOSSES
CLOSE COMPANY
rules
Tax on
TRADING
income,
INVESTMENTS
income &
CAPITAL PROFITS
CAPITAL GAINS
Calculating on
DISPOSAL OF ASSETS
USE of
CAPITAL LOSSES
DEVELOPMENT LAND ISSUES
EXEMPTIONS & RELIEFS
VAT
Introduction
Calculate
LIABILITY
OVERSEAS & EU
/Cross Border Trading issues
Admin & Compliance
INCORPORATION DECISION
SOLE TRADER
ADVANTAGES
DISADVANTAGES
LIMITED COMPANY
ADVANTAGES
DISADVANTAGES
DEPENDS ON
Level of
PROFITS
LOSS
relief
PENSION
planning
TAX RELIEFS
/incentives & exemptions
BUSINESS STRUCTURE
INDIVIDUAL
Income Tax
Capital Gains Tax
COMPANY
Corporation Tax
Corporation Tax on Chargeable gains
CGT on SOME DISPOSALS