FTXTextbook Syllabus

Principal sources of revenue law and practice

Different types of taxes

Adjustment of trading profits / losses for tax purposes

Capital allowances

Basis of assessments

Relief for trading losses

Partnerships

National insurance contributions for self-employed

Prepare relevant pages of a tax return

Introduction to personal taxation

Income from employment and Class 1 NIC

Income from property, savings and investments

The comprehensive computation of taxable income and income t

The use of pension contributions

Income tax administration

C: In the exam

The scope of the taxation of capital gains

The basic principles of computing gains and losses

Gains and losses on the disposal of shares and securities

Gains and losses on the disposal of movable and immovable pr

The completion of the self assessment tax return

The use of exemptions and reliefs in deferring and minimisin

D: In the exam

The scope of corporation tax

Taxable total profits

The comprehensive computation of CTL

Chargeable gains for companies

Relief for losses

The use of exemptions and reliefs

Complete the corporation tax return

Corporation tax administrsation

The scope of value added tax (VAT)

The VAT registration requirements

The basic principles of VAT

VAT invoices and records

Administration of VAT

The effect of special schemes

Preparing and completing VAT returns

Communicate VAT information