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Income tax and national insurance: area A1

5 Lessons
  1. Residence, the FIG regime and overseas income and gainsCore
  1. Share schemes, lump sums and personal service companiesCore
  1. The unincorporated business: profits, losses and incorporationCore
  1. Investment income, jointly held assets, children and trust incomeCore
  1. EIS, SEIS, venture capital trusts and pensionsCore
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