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Taxation - Coggle Diagram
Taxation
VAT
Input
Apportionment
Denied
Notional
Output
Zero rated
Exempt supplies
Deemed supplies
Standard rate
Registration
Tax Periods
Penalties
Time and Value of Supply
Gross Income
Special Inclusions
Exempt Income
General Deductions
Expenditure and Losses
Actually incurred
During Year of Assessment
In Production of Income
Not of a Capital Nature
Special Deductions
Definition
Total amounts
In cash or otherwise
Received by/ Accrued to
During Year of Assessment
Excluding Receipts of a Capital Nature
Resident
Case
Habitually resident (return from wanderings)
Ordinarily resident
Physical Presence Test
CGT
Assets
Proceeds
Disposal
Base Cost
Dividends Withholding Tax
VAT link with Income Tax
Trading Stock
Capital Allowances
Assessed Loss
Recoupments