BPT（商业计划：税务） 知识点总结，轻松过
 CHAPTER 1 对于ethics请自行理解 CHAPTER 2 NIC(1+2+4) *VENTURE CAPITAL(EIS+SEIS+VCT) CHAPTER 3 TERMINATION PAYMENTS (PAYMENTS TYPES+3---EXEMPT,TAXABLE,PARTLY EXEMPT EXEMPTION￡30,000 ELEMENT OF FOREIGN SERVICE---SUBSTANTIAL+PART EXEMPT TAXATION--TOP SLICE/HIGHEST MARGIN) *SHARE SCHEMES (TAX ADVANTAGED:CGT注意EMI即可 NON-TAX ADVANTAGED:IT+CGT+*NIC employee shareholder shares:IT+CGT treatment+material interest) Pension schemes (2 Methods:net pay arrangement+relief at source tax relivable amount AA increase+*restriction：high income individual+2条件AAC+LAC rates) CHAPTER 4 CA on cessation CA on succession—connected person+joint election *Trading losses (opening year losses S83,s64--CGT s261B,s72,s89,*s86注意+2 condition,Restriction on relivable amount against total income) CHAPTER 5 Chargeable assets注意CGT产生条件 Nil gain nil loss basis between spouses/civil partners Transfer between connected persons(MV) AEA前面抵减区别 1.Current year loss/*s.261B converted loss 2.c/f capital loss CGT rates区别 1.Residential property 2.most assets Deferred consideration—contingent—MV CHAPTER 6 *Rollover relief 1.timing 2.*Fully/partly invested---chargeable gain 3.Depreciating assets—up to 10 years) *Gift relief 1.qualifying assets 2.*specific treatment for consideration received 3.specific treatment for immediate IHT **ER(lifetime limit￡10m) 1.qualifying assets/share— additional condition:employee/director 2.ownership period区别assets/shares 3.*注意treatment:losses+AEA+unused BRB 4.Associated disposal 5.*Goodwill on incorporation *Incorporation relief 1.condition+3 2.consideration received shares/cash 注*gain on goodwill from incorporation---ER的应用 Paper for paper takeovers/swap shares 1.shares only----same date and cost 2.received cash specific condition—reduce base cost OR cash element gain 3.received loan note qualifying----deferred until disposal OR same date and same cost 4.*disapply???ER是否应用成立，skills!!! CHAPTER 7 各种exemption amount----annual/gift Valuation CLT---death tax on CLT(20%/25%) PET---death tax on PET Death tax on death estate(QSR+transferred NRB+additional NRB for residence+36%) *BPR/APR (conditions+*died within 7 years) Gift with reservation of benefit (condition+*minor benefit+higher amount) Variation---IHT+CGT condition CHAPTER 8 *Residence—split year rule Remittance basis—automatic/apply----RBC rates Investment exemption 1.remit from uncharged income 2.invest within 45 days Temporary NON-UK R CHAPTER 9 几乎不涉猎 来源：微信号【于濮铭】，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！ |
