FAs 2015
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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.
First edition 2007
Ninth edition January 2016
ISBN 9781 4727 4423 4
(Previous ISBN 9781 4727 2239 3)
eISBN 9781 4727 4665 8
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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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