TAX4861
EXAM PACK
Revision PACK
Questions. Answers
, CONTENTS
Page
Preface iv
Acknowledgements iv
About the editorial team iv
General assumptions v
General and trading
Chapter 1: Capital allowance and recoupments 1
Chapter 2: Assessed losses and debt reduction 27
Chapter 3: Financial instruments 38
Chapter 4: Dividends, foreign dividends and dividends tax 59
Individuals
Chapter 5: Fringe benefits, allowances and share gains 76
Chapter 6: Employees tax and provisional tax 100
Chapter 7: Retirement benefits and planning 118
Passive income and controlled foreign companies
Chapter 8: Investment income – residents and non-residents 136
Capital gains tax
Chapter 9: Capital gains tax 158
Wealth taxes
Chapter 10: Donations tax and estate duty 174
Chapter 11: Taxation of trusts and estates 185
Chapter 12: Estate planning 211
Value-added tax
Chapter 13: Value-added tax 232
Administration
Chapter 14: Tax avoidance, administration, objection and appeal 255
Integration
Chapter 15: Integrated questions 268
Chapter 16: Foundations 311
Appendices
Appendix A: Rates and monetary limits 357
Appendix B: Life expectancy table 359
Appendix C: Annuity table (capitalised at 12%) 360
, Please Note:
Selected solutions are included
at the end of each chapter.
EXAM PACK
Revision PACK
Questions. Answers
, CONTENTS
Page
Preface iv
Acknowledgements iv
About the editorial team iv
General assumptions v
General and trading
Chapter 1: Capital allowance and recoupments 1
Chapter 2: Assessed losses and debt reduction 27
Chapter 3: Financial instruments 38
Chapter 4: Dividends, foreign dividends and dividends tax 59
Individuals
Chapter 5: Fringe benefits, allowances and share gains 76
Chapter 6: Employees tax and provisional tax 100
Chapter 7: Retirement benefits and planning 118
Passive income and controlled foreign companies
Chapter 8: Investment income – residents and non-residents 136
Capital gains tax
Chapter 9: Capital gains tax 158
Wealth taxes
Chapter 10: Donations tax and estate duty 174
Chapter 11: Taxation of trusts and estates 185
Chapter 12: Estate planning 211
Value-added tax
Chapter 13: Value-added tax 232
Administration
Chapter 14: Tax avoidance, administration, objection and appeal 255
Integration
Chapter 15: Integrated questions 268
Chapter 16: Foundations 311
Appendices
Appendix A: Rates and monetary limits 357
Appendix B: Life expectancy table 359
Appendix C: Annuity table (capitalised at 12%) 360
, Please Note:
Selected solutions are included
at the end of each chapter.
