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Section 7 Syllabus Part 2 YLLA BU PART 46 AITI Student Handbook 2008/2009 YLLA BU PART The following matters will be examinable: Overview of scope of charge to corporation tax for companies Territorial scope of corporation tax Accounting periods Corporation tax calculation and rates of corporation tax Tax accounting and reporting in nancial statements Accounting for the current corporation tax charge in the prot and loss account Section 7 Syllabus Part 2 YLLA BU PART Anti-avoidance provisions (Section 289, Section 296 and Section 312 TCA 1997) Leasing Capital allowances for computer software Industrial buildings Farming capital allowances Schedule D, Case V All aspects of tax legislation, case law and practice relating to Case V and Case V capital allowances, including expenditure on rented residential accommodation as it applies to Case V losses Investment companies and management expenses Denition of investment company, including relevant case law Relief for management expenses Charges on income Relief for charges on income Patent royalties Interest as a charge Deduction of income tax Rent paid to non-residents Interest/annual payments Patent royalties AITI Student Handbook 2008/2009 YLLA BU PART Administration Self-assessment system Payment of preliminary tax Section 7 Syllabus Part 2 YLLA BU PART ST TY C ES Introduction to stamp duty The charge to tax (including territoriality) Accountable persons Rates of tax Administration Time limit for payment of duty Adjudication and assessments Interest and penalties Heads of charge Conveyance on sale Contracts for sale Gifts and other conveyances Company distributions Sub-sales and other exemptions and reliefs Other heads of charge Exchange and practices Leases Mortgage – head of charge READING LIST Designated case law A list of examinable cases, included in the CTP1 manual and available to download from the ITI website, forms an integral part of the Part 2 Corporate Tax Practice 1 course. The latest published editions of the following: Direct Tax Acts (Irish Taxation Institute) Stamp Acts – Goodman (ed.) (Irish Taxation Institute) Included on Student TaxFind: Corporation Tax – Ryan (ed.), Brennan, Moore & O’Sullivan (Irish Taxation Institute) The Taxation of Capital Gains – Appleby, O’Hanlon & McCleane (Irish Taxation Institute) The Law and Practice of Irish Stamp Duty – Devlin (ed.), Power & Scully (Irish Taxation Institute) Irish Tax Review Tax Brieng Statements of Revenue Practice