ACA考试:BPT知识点总结(下)

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  BPT备考篇

  CT(group)

  CHAPTER 14 GROUP

  Group relief group

  1.Condition 75%+75%

  Include non-UK resident company,but not surrender losses

  2.*Restriction of losses

  1)change of ownership+change of nature of trade within 3 yrs

  2)arrangement to leave

  3)liquidation

  *Consortium---each at least 5%+jointly 75%

  1.normal rules

  1)*notional CY claim before consortium relief(for loss in consortium companies)

  2)consortium member%

  2.group/consortium companies

  1)loss in consortium companies

  notional CY claim+potential group claim(注意其他公司actual group claim的影响

  a)other group company loss fully relieved---减少notional group claim

  b)no claim for other company loss----增加notional group claim)

  2)loss in consortium member

  注意available profit in consortium company受potential/actual group claim的大小,同理上

  3.link companies

  transfer loss:fellow group companies----consortium company

  Chargeable gains group

  1.condition 75%+51%

  2.intra group transfer:

  FA:nil gain nil loss(indexed base cost)

  IFA:original cost and debits/credits

  3.*de-grouping charge:详见*HIVE DOWN

  FA+IFA

  *HIVA DOWN

  *Succession to trade详见*HIVE DOWN

  Restriction of loss c/f---relevant assets/liabilities

  CHAPTER 15

  INTERNATIONAL

  EXPANSION

  Migration

  (CGT---deferral+2 methods)

  PE

  1.*Irrecoverable election—exempt---all foreign PE---Effective time

  2.Consideration factors

  3.Anti-avoidance rules

  4.Losses relief

  Part of UK trade/a separate trade difference

  5.Incorporation

  1)**OVERSEAS PE

  (condition+crystallization+2条件)

  2)EU-NON UK trade

  CGT---DTR

  3)EU-UK trade

  Nil gain nil loss

  CHAPTER 16

  *ANTI-AVOIDANCE

  *CFC

  *Transfer pricing

  1.supply of goods and service+finance

  2.large companies

  3.company gaining advantages+self-assessment

  4.APA

  *DPT

  CHAPTER 17 CT-SPECIAL

  SITUATION

  *Purchas of own shares

  1.Corporate shareholders

  Capital gain---SSE???

  2.Individual shareholders

  Conditions satisfied+3*---mandatory CGT

  (GAIN=proceeds-own subscription price)

  OR INCOME DISTRIBUTION

  (DIV INCOME=proceeds-original subscription price

  ALLOWABLE LOSS=original subscription price-own purchase price)

  3.*conditions for mandatory CGT treatment

  1)*benefit for trade

  (unquoted trading company+5 yrs ownership+substantially reduced+less than 30%after purchase)

  2)IHT

  (all proceeds to pay IHT+LAST RESORT+within 2 years)

  3)Employee shareholder shares—ceased to be an employee

  *Winding up

  Distribution before----INCOME—DIV

  After------CAPITAL(注意striking off condition)

  1)individual—ER???

  2)company---SSE???

  *Disincorporation relief与incorporation relief结合

  OTHERS

  CHAPTER 18 VAT

  Residential/commercial building rates

  *opt to tax

  *Capital goods scheme

  (conditions 50,000/250,000

  Initial recovery—adjustment period---sales+2 treatment)

  VAT GROUP

  (50%+50%

  Choice---net repayment situation/wholly exempt supplies)

  *Transfer of a going concern

  1.all assets(except land and building under special situation)

  1)conditions---no taxable supply+no VAT charge

  2)no provision in sales contract---treat as VAT inclusive

  3)VAT registration NO--transfer all VAT history

  4)*CAPTIAL GOODS SCHEMES—new owners assume all responsibilities for any further adjustment.

  2.*land and building under special situation

  Building aged 3 years OR transferor opted to tax

  1)transferee opt to tax---TOGC

  2)transferee not opt to tax---VAT charged

  CHAPTER 19 SD

  *SDLT

  1.lease premium(注additional residential 3%)

  2.lease rentals

  3.*group relief

  (75%+75%Leave group within 3 yrs—charge based on MV at the time of the transfer)

  来源:于濮铭,微信号:Puming_Paddy-Yu,由中国ACA网【www.aca.cn】综合整理发布,若需引用或转载,请注明来源!

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