Income tax - basic principles, personal allowances and reliefs I and II, employment income, charges and interest, business income and assessment, capital allowances, loss reliefs, partnership taxation, personal investment I and II, trust income, national insurance; corporation tax - basic principles, charges on income, ACT and FII, loss reliefs, close investment holding companies, small companies, groups and consortia, international aspects; capital gains tax - basic principles, land and chattels, stocks and securities, taxable persons, gifts, business assets; inheritance tax - basic principles, exemption and reliefs, business property relief, agricultural property relief, settlements; VAT - basic principles, the VAT system, VAT for retailers, case law, summary of principle cases.
