Tax law-general思维导图
Tax law-general
树图思维导图提供 Tax law-general 在线思维导图免费制作，点击“编辑”按钮，可对 Tax law-general 进行在线思维导图编辑，本思维导图属于思维导图模板主题，文件编号是：5da6dc9555a9d037b809f3c106edcfd1
思维导图大纲
Tax law-general思维导图模板大纲
Income Tax
Non-saving income
Saving income
Dividend income
Capital Gains Tax-CGT
chargeable capital asset
exempt assets
cash
wasting chattels
non-wasting assets less than GBP6000
passenger car
reliefs
Inheritance Tax-IHT
chargeable lifetime transfers - CLTs
gifts to trusts
gifts to a company
potentially exempt transfers -PETs
exempt transfers
gifts to spouses
small gifts up to 250/person
gifts on marriage
normal expenditures (Christmas gifts)
gifts within annual exemption of 3000
Corporation Tax
Value Added Tax - VAT
rate
20%
5%: domestic fuel, installation of energy-saving material, child car seat
0%: food, books, newspapers, water and sewerage service, transport, residential construction
exempted: land, insurance, financial service, education, health, postal
excluded: sale of company share, sale of business as a going concern
registration
standard
threshold: 85,000
historic test: preceding 12 months on a rolling basis
future test: next 30 days alone
voluntary registration
if registered, must charge VAT to all customers
if supply only exempt items, cannot register
cancelling registration
if taxable turnover falls below 83,00 for a 12-month period
obliged to deregister if stop trading
option to tax
sale or lease land may opt to charge VAT
20% rate apply
may choose individual land or building, not all land and building owned by tax payer
not apply to residential land and building
revocation of option
can revoke within 6 months if not been put in practice
otherwise after 20 years with consent of HMRC
accounting
account for VAT 1 month after each VAT quarter
tax point
basic tax point: time of supply
issue VAT or receive payment in advance;
issue VAT within 14 days after basic tax point
Stamp Duty Land Tax - SDLT
buyer paid SDLT within 14 days of completion
lease: tax on lease premium and net present value of rant
mortgage deducted or not?
threshold and rate
tiered tax depending on total amount and whether residential or non-residential
tax on net present value of rent is lower
property given to company in exchange of share: company need send SDLT return and pay SDLT
exemption
property transferred as gift - subject to IHT
to spouse/former spouse when divorce
under a variation of a will (change beneficiary) within 2 years of death
relief
first residence
apply only if under 500,000. if exceed 500,000, not applicable at all
0% for 0-300,000
5% for 300.000-500,000
additional charge for additional residential
additional 3% in each band
not apply to transaction under 40,000
not apply (or refundable) in case of replacement
linked transaction
taxable amount: average amount
six or more residential properties: apply non-residential rate
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