Tolley's Tax Checklists

Part 1 VAT - technical VAT: business start-up checklist; VAT -registration checklist; VAT - registration limits; VAT -deregistration; VAT - deregistration thresholds; VAT - liability; VAT - competition of VAT forms; VAT - place of supply of services; VAT - time of supply; VAT - annual accounting; VAT - cash accounting; VAT - bad debt relief; VAT - input tax on cars; VAT - motoring expenses; VAT - partial exemption checklist; VAT - partial exemption -methods of appointment; VAT - DIY housebuilders; VAT - capital goods scheme checklists; VAT - place os supply of freight services; VAT -construction, land and property. Part 2 VAT - reference: Customs and Excise VAT forms; Customs and Excise VAT publications; Customs and Excise business briefs; Customs and Excise releases; VAT - extra-statutory concessions; VAT - format of European VAT registration numbers; VAT - business which can ignore certain exempt input tax; schedule 5 of the VAT Act 1994. Part 3 Capital taxes: Capital Gains tax - taper relief and capital losses; Capital Gains tax - roll-over relief; Capital Gains tax-hold-over relief; Inheritance tax - business property relief; Inheritance tax - other reliefs; Capital Gains tax -private residence exemption; valuation of unquoted shares for fiscal purposes; Capital Gains tax - shares and securities; identification rules. Part 4 Schedule E: Income tax - schedule E - benefits in kind (taxable; Income tax - schedule E - benefits in kind (exempt); schedule E - company cars - taxable benefit; PAYE action list; Income tax - schedule E - PAYE checklist; schedule E - share schemes -approved company share option plans. Part 5 Schedule D/Cotax: business deductions - schedule D cases 1 and 2 - deductions allowed; business deduction - schedule D cases 1 and 2 - deductions prohibited; Income tax - relief for trading losses by individuals; incorporation -advantages and disadvantages; capital allowances - plant and machinery; list of items that may qualify as plant; capital allowances - industrial building allowances - meaning of "industrial building or structure"; key case law; Inland Revenue extra statutory concessions -Income tax; Inland Revenue extra statutory concession - corporation tax - loan relationships. Part 6 Self-assessment: Income tax - self-assessment; penalties; Income tax - self assessment - surcharges; Inland Revenue forms - self assessment. Part 7 Personal: residence, ordinary residence and domicile - general principles; Income tax -relief for loan interest paid; end of year review - time limits. Part 8 Administration and miscellaneous: clearance applications; reference works - revenue manuals; overview; reference works - revenue manuals -Inspectoris manual; Inland Revenue statements of practice; Inland Revenue leaflets and booklets.