Taxation 2

This document covers the basics of VAT and has the beginning of some deemed supplies (Indemnity payments, excess consideration, ceasing to be a vendor and the beginning of Instalment Credit Agreement and Rental Agreements). These notes are suitable to those that are completing their final year and h...

A summary of all you need to know about the capital allowances covered in taxation 2. Definitions are included alone with section numbers so that you can easily use your handbook with the notes. Important reminders are included in the notes as NB to help ensure that you won't make silly common mist...

A summary of all new content for Capital gains tax covered in taxation 2. For the introduction/ basics of Capital gains tax look at Taxation 1 notes. All the necessary section and paragraph numbers are clearly stated so that notes can easily be used alongside the textbook.

A summery of all you need to know for lessee's and/or lessor's with regards to taxation 2. There are references to the handbook so that the notes can be learnt alongside the handbook. Colour coding has been used to distinguish the lessee and the lessor as different sections refer to each.

A summary of all you need to know for donations tax and estate duty at a tax 2 level. All the sections are clearly stated so that notes can be used alongside the handbook.

An in-depth summary of employees tax i.e. tax withheld by employers on the employees behalf, at a taxation 2 level. The sections are included so that notes can be used alongside the handbook during studying. The layout is specific to help one remember the specific employees tax needs to be calculat...

A clear summery of individuals with regards to cash and non cash benefits with main focus on fringe benefits at a taxation 2 level. The summary is colour coded showing the clear theory for the 7th schedule (Fringe benefits) with the taxable benefit, no value rule and valuation rule. As well as the ...