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0001第01讲 Syllabus.mp4
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0101第01讲 Overall function Overall function purpose of taxation in a modern economy.mp4
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0102第02讲 Different types of taxes Principal sources of revenue law and practice.mp4
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0103第03讲 Tax avoidance and evasion.mp4
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0201第01讲 Scope of income tax.mp4
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0202第02讲 Computing taxable income Types of income Tax exempt income.mp4
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0203第03讲 Qualifying interest Personal allowance.mp4
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0204第04讲 Computing income tax liability and income tax payable.mp4
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0205第05讲 Accrued income scheme Gift aid donation.mp4
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0206第06讲 Child benefit income tax charge Transferable personal allowance.mp4
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0207第07讲 Married couples and couples in a civil partnership.mp4
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0301第01讲 Employment and self employment Basis of assessment.mp4
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0302第02讲 Allowable deductions Statutory approved mileage allowances Charitable.mp4
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0401第01讲 Taxable benefits (1).mp4
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0402第02讲 Taxable benefits (2).mp4
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0403第03讲 Exempt benefits PAYE system.mp4
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0501第01讲 Types of pension scheme Contributing Receiving benefits from pension.mp4
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0601第01讲 Property business income (1).mp4
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0602第02讲 Property business income (2).mp4
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0603第03讲 Furnished holiday lettings Rent-a-room relief Premiums on leases Property.mp4
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0701第01讲 Badges of trade Adjustment of profits (1).mp4
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0702第02讲 Adjustment of profits (2).mp4
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0703第03讲 Adjustment of profits (3) Cash basis of accounting for small businesses Pre-trading expenditure.mp4
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0801第01讲 CA in general Plant and machinery.mp4
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0802第02讲 The main pool (1).mp4
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0803第03讲 The main pool (2).mp4
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0804第04讲 Special rate poolPrivate use assets Motor cars Short life assets.mp4
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0901第01讲 Recognise basis of assessment Commencement and cessation.mp4
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0902第02讲 The choice of an accounting date.mp4
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1001第01讲 Losses Carry forward trade loss relief.mp4
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1002第02讲 Trade loss relief against general income.mp4
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1003第03讲 Losses in early years of a trade Terminal trade loss relief.mp4
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1101第01讲 Partnerships limited liability partnerships.mp4
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1201第01讲 Scope of NIC Class 1 and Class 1A Class 2 and Class 4.mp4
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1301第01讲 Chargeable persons Computing a gain or loss AECapital losses Capital gains.mp4
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1302第02讲 Transfers between spousescivil partners Part disposals Damage loss or destruction of an asset.mp4
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1401第01讲 Chattels Wasting assets.mp4
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1402第02讲 Private residences.mp4
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1501第01讲 ntrepreneurs relief Investors relief.mp4
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1502第02讲 Rollover relief Holdover relief.mp4
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1601第01讲 Shares and securities.mp4
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1701第01讲 Self assessment system Tax returns and keeping records.mp4
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1702第02讲 Self assessment and claims Payment of IT and CGT.mp4
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1703第03讲 HMRC powers Interest and penalties Disputes and appeals.mp4
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1801第01讲 Chargeable persons Transfers of value Exemptions.mp4
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1802第02讲 Calculation of tax on lifetime transfers (1).mp4
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1803第03讲 Calculation of tax on lifetime transfers (2).mp4
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1804第04讲 Calculation of tax on death estate Transfer of unused NRB Payment of IHT.mp4
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1901第01讲 Scope of CT Taxable total profits Trading income Property business income Loan relationships Miscellaneous income.mp4
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1902第02讲 Qualifying charitable donations Long periods of account Computing CT liability Choice of business medium.mp4
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2001第01讲 Corporation tax on chargeable gain Indexation allowance.mp4
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2002第02讲 Disposal of shares by companies rollover relief.mp4
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2101第01讲 Overview Current period cb cf trade loss relief Choosing and other planning.mp4
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2201第01讲 Group relief Chargeable gains group.mp4
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2301第01讲 Corporation tax self assessment Returns records and claims.mp4
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2401第01讲 The scope of VAT.mp4
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2402第02讲 Zero-rated and exempt supplies Registration 4 Deregistration.mp4
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2403第03讲 Transfer of GC Pre-registration input tax Accounting for and administering VAT.mp4
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2404第04讲 Tax point Valuation of supplies Deduction of input tax Relief for impairment losses.mp4
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2501第01讲 VAT invoices and records Penalties.mp4
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2502第02讲 Imports exports acquisitions and despatches Special schemes.mp4
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