Module 1 Business organisations, rules and procedures
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1
Business organisational characteristics
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2
Legal personality and limited liability
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3
Incorporation and formation procedures
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4
Constitutional documents and Companies House filings
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5
Finance: funding options, security types, profit distribution and accounting
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6
Corporate governance: directors and shareholders
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7
Company meetings and filing requirements
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8
Partnership decision-making and partner authority
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9
Insolvency procedures
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10
Asset claw-back mechanisms
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11
Creditor distribution priority
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12
Finance: types of security
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13
Finance: distribution of profits and gains
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14
Finance: financial records, information and accounting requirements
Module Assessment
Take AssessmentModule 2 Business taxation
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15
Income Tax: chargeable persons and entities — employees, sole traders, partners, shareholders, lenders and debenture holders
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16
Corporation Tax: calculation, payment and collection of tax
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17
Income Tax: the charge to tax — calculation in each of England and Wales, and collection
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18
Income Tax
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19
Capital Gains Tax
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20
Corporation Tax
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21
Value Added Tax
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22
Inheritance Tax: business property relief
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23
Corporation Tax: tax treatment of company distributions to shareholders
Module Assessment
Take AssessmentModule 3 Syllabus items to be written
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24
Appointment and removal of directors
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25
Minority shareholder protection
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26
Income Tax: the scope of anti-avoidance provisions
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27
Capital Gains Tax: the scope of anti-avoidance provisions
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28
Corporation Tax: outline of anti-avoidance legislation
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29
Value Added Tax: registration requirements and issue of VAT invoices
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30
Value Added Tax: returns, payment of VAT and record keeping