English Legal System
Interpretation of statute
Delegated Legislation
Types of courts
Contract Law
Intention to create legal relations
Exclusion clauses
Offer and acceptance
Liquidated damages & penalty clauses
The Law of Tort
Elements of the tort of negligence
Duty of care
Employment Law
Wrongful dismissal
Unfair dismissal
Remedies
Common law duties
Company Law
Company formation
Private v public company
Charges
Types of meetings
Powers of directors
Directors’ duties
Types of business
Fraudulent and/or wrongful trading
Liquidation
F6
Income tax
– Husband and wife
– Joint investment income
– Some exempt income
– Gift Aid donations extending basic rate band
– Age allowance
– Furnished holiday lettings (treat as trading income)
– Adjustment of profits
– Capital allowances
– National insurance
Corporation tax
– Period straddling 31 March 2008
– Possibly a short period of account
– Capital allowances
– Rental profits with lease premiums
– Quarterly accounting for large companies
– Overseas aspect – DTR
VAT
– Separate part of question 1 or 2 or whole question 4 (as in June 2009)
– VAT return
– Compulsory registration – future test
– Control visit / misdeclaration
Capital gains tax
– Individual making disposals
– Disposal of a business with Entrepreneur’s relief
– Disposal of chattels
– Principal private residence relief
– Part disposal
– Rollover and gift relief
Sundry topics for questions 4 and 5
– Company losses
– Sole trader losses
– Badges of trade
发表于 16-11-2009 07:15 PM
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