ACA考试：BPT知识点总结（下）
 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！ |
