BPP ACCA F6 Textbook 2016-2017

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PAPER F6
TAXATION (UK)
FAs 2015
BPP Learning Media is an ACCA Approved Content Provider. This means we work
closely with ACCA to ensure this Study Text contains the information you need to pass
your exam.
In this Study Text, which has been reviewed by the ACCA examining team, we:
Highlight the most important elements in the syllabus and the key skills you need
Signpost how each chapter links to the syllabus and the study guide
Provide lots of exam focus points demonstrating what is expected of you in the exam
Emphasise key points in regular fast forward summaries
Test your knowledge in quick quizzes
Examine your understanding in our practice question bank
Reference all the important topics in our full index
BPP's Practice & Revision Kit also supports this paper.
FOR EXAMS IN SEPTEMBER 2016, DECEMBER 2016
AND MARCH 2017
ii
First edition 2007
Ninth edition January 2016
ISBN 9781 4727 4423 4
(Previous ISBN 9781 4727 2239 3)
eISBN 9781 4727 4665 8
British Library Cataloguing-in-Publication Data
A catalogue record for this book is available from the
British Library
Published by
BPP Learning Media Ltd
BPP House, Aldine Place
142–144 Uxbridge Road
London W12 8AA
www.bpp.com/learningmedia
Printed in the United Kingdom by
RICOH UK Limited
Unit 2
Wells Place
Merstham
RH1 3LG
Your learning materials, published by BPP Learning
Media Ltd, are printed on paper obtained from traceable
sustainable sources.
All rights reserved. No part of this publication may be reproduced,
stored in a retrieval system or transmitted, in any form or by any
means, electronic, mechanical, photocopying, recording or
otherwise, without the prior written permission of BPP Learning
Media Ltd.
We are grateful to the Association of Chartered Certified
Accountants for permission to reproduce past examination
questions. The suggested solutions in the practice answer bank
have been prepared by BPP Learning Media Ltd, unless otherwise
stated.
©
BPP Learning Media Ltd
2016
A note about copyright
Dear Customer
What does the little © mean and why does it matter?
Your market-leading BPP books, course materials and e-learning
materials do not write and update themselves. People write them on
their own behalf or as employees of an organisation that invests in
this activity. Copyright law protects their livelihoods. It does so by
creating rights over the use of the content.
Breach of copyright is a form of theft – as well as being a criminal
offence in some jurisdictions, it is potentially a serious breach of
professional ethics.
With current technology, things might seem a bit hazy but, basically,
without the express permission of BPP Learning Media:
Photocopying our materials is a breach of copyright
Scanning, ripcasting or conversion of our digital materials
into different file formats, uploading them to facebook or e-
mailing them to your friends is a breach of copyright
You can, of course, sell your books, in the form in which you have
bought them – once you have finished with them. (Is this fair to your
fellow students? We update for a reason.) Please note the e-products
are sold on a single user licence basis: we do not supply 'unlock'
codes to people who have bought them secondhand.
And what about outside the UK? BPP Learning Media strives to make
our materials available at prices students can afford by local printing
arrangements, pricing policies and partnerships which are clearly
listed on our website. A tiny minority ignore this and indulge in
criminal activity by illegally photocopying our material or supporting
organisations that do. If they act illegally and unethically in one area,
can you really trust them?
iii
Contents
Page
Introduction
Helping you to pass v
Studying F6 vii
The exam paper viii
Syllabus and study guide ix
Part A UK tax system
1 Introduction to the UK tax system 3
Part B Income tax and national insurance contributions
2 Computing taxable income and the income tax liability 17
3 Employment income 43
4 Taxable and exempt benefits. The PAYE system 55
5 Pensions 77
6 Property income 87
7 Computing trading income 97
8 Capital allowances 115
9 Assessable trading income 135
10 Trading losses 147
11 Partnerships and limited liability partnerships 163
12 National insurance contributions 173
Part C Chargeable gains for individuals
13 Computing chargeable gains 185
14 Chattels and the principal private residence exemption 197
15 Business reliefs 209
16 Shares and securities 221
Part D Tax administration for individuals
17 Self assessment and payment of tax by individuals 233
Part E Inheritance tax
18 Inheritance tax: scope and transfers of value 253
Part F Corporation tax
19 Computing taxable total profits and the corporation tax liability 279
20 Chargeable gains for companies 295
21 Losses 307
22 Groups 319
23 Self assessment and payment of tax by companies 329
Part G Value added tax
24 An introduction to VAT 343
25 Further aspects of VAT 365
S T U D Y T E X T PAPER F6 TAXATION (UK) FAs 2015 BPP Learning Media is an ACCA Approved Content Provider. This means we work closely with ACCA to ensure this Study Text contains the information you need to pass your exam. In this Study Text, which has been reviewed by the ACCA examining team, we:  Highlight the most important elements in the syllabus and the key skills you need  Signpost how each chapter links to the syllabus and the study guide  Provide lots of exam focus points demonstrating what is expected of you in the exam  Emphasise key points in regular fast forward summaries  Test your knowledge in quick quizzes  Examine your understanding in our practice question bank  Reference all the important topics in our full index BPP's Practice & Revision Kit also supports this paper. FOR EXAMS IN SEPTEMBER 2016, DECEMBER 2016 AND MARCH 2017 ii First edition 2007 Ninth edition January 2016 ISBN 9781 4727 4423 4 (Previous ISBN 9781 4727 2239 3) eISBN 9781 4727 4665 8 British Library Cataloguing-in-Publication Data A catalogue record for this book is available from the British Library Published by BPP Learning Media Ltd BPP House, Aldine Place 142–144 Uxbridge Road London W12 8AA www.bpp.com/learningmedia Printed in the United Kingdom by RICOH UK Limited Unit 2 Wells Place Merstham RH1 3LG Your learning materials, published by BPP Learning Media Ltd, are printed on paper obtained from traceable sustainable sources. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior written permission of BPP Learning Media Ltd. We are grateful to the Association of Chartered Certified Accountants for permission to reproduce past examination questions. The suggested solutions in the practice answer bank have been prepared by BPP Learning Media Ltd, unless otherwise stated. © BPP Learning Media Ltd 2016 A note about copyright Dear Customer What does the little © mean and why does it matter? Your market-leading BPP books, course materials and e-learning materials do not write and update themselves. People write them on their own behalf or as employees of an organisation that invests in this activity. Copyright law protects their livelihoods. It does so by creating rights over the use of the content. Breach of copyright is a form of theft – as well as being a criminal offence in some jurisdictions, it is potentially a serious breach of professional ethics. With current technology, things might seem a bit hazy but, basically, without the express permission of BPP Learning Media:  Photocopying our materials is a breach of copyright  Scanning, ripcasting or conversion of our digital materials into different file formats, uploading them to facebook or e-mailing them to your friends is a breach of copyright You can, of course, sell your books, in the form in which you have bought them – once you have finished with them. (Is this fair to your fellow students? We update for a reason.) Please note the e-products are sold on a single user licence basis: we do not supply 'unlock' codes to people who have bought them secondhand. And what about outside the UK? BPP Learning Media strives to make our materials available at prices students can afford by local printing arrangements, pricing policies and partnerships which are clearly listed on our website. A tiny minority ignore this and indulge in criminal activity by illegally photocopying our material or supporting organisations that do. If they act illegally and unethically in one area, can you really trust them? iii Contents Page Introduction Helping you to pass v Studying F6 vii The exam paper viii Syllabus and study guide ix Part A UK tax system 1 Introduction to the UK tax system 3 Part B Income tax and national insurance contributions 2 Computing taxable income and the income tax liability 17 3 Employment income 43 4 Taxable and exempt benefits. The PAYE system 55 5 Pensions 77 6 Property income 87 7 Computing trading income 97 8 Capital allowances 115 9 Assessable trading income 135 10 Trading losses 147 11 Partnerships and limited liability partnerships 163 12 National insurance contributions 173 Part C Chargeable gains for individuals 13 Computing chargeable gains 185 14 Chattels and the principal private residence exemption 197 15 Business reliefs 209 16 Shares and securities 221 Part D Tax administration for individuals 17 Self assessment and payment of tax by individuals 233 Part E Inheritance tax 18 Inheritance tax: scope and transfers of value 253 Part F Corporation tax 19 Computing taxable total profits and the corporation tax liability 279 20 Chargeable gains for companies 295 21 Losses 307 22 Groups 319 23 Self assessment and payment of tax by companies 329 Part G Value added tax 24 An introduction to VAT 343 25 Further aspects of VAT 365

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