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Home > Business and Economics > Finance and accounting > Accounting > Accounting: study and revision guides > ACCA - F6 Taxation (UK): ACCA-F6-QB
ACCA - F6 Taxation (UK): ACCA-F6-QB

ACCA - F6 Taxation (UK): ACCA-F6-QB


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About the Book

The detailed syllabus includes: the UK tax system - the overall function and purpose of taxation in a modern economy, different types of taxes, principal sources of revenue law and practice, tax avoidance and tax evasion; income tax liabilities - the scope of income tax, income from employment, income from self-employment, property and investment income, the comprehensive computation of taxable income and income tax liability, the use of exemptions and reliefs in deferring and minimising income tax liabilities; and, corporation tax liabilities - the scope of corporation tax, profits chargeable to corporation tax, the comprehensive computation of corporation tax liability, the effect of a group corporate structure for corporation tax purposes, the use of exemptions and reliefs in deferring and minimising corporation tax liabilities It also includes: chargeable gains - the scope of the taxation of capital gains, the basic principles of computing gains and losses, gains and losses on the disposal of movable and immovable property, gains and losses on the disposal of shares and securities, the computation of capital gains tax payable by individuals, the use of exemptions and reliefs in deferring and minimising tax liabilities arising on the disposal of capital assets. It also includes: national insurance contributions - the scope of national insurance, class 1 and class 1a contributions for employed persons, class 2 and class 4 contributions for self- employed persons; value added tax - the scope of value added tax (VAT), the VAT registration requirements, the computation of VAT liabilities, the effect of special schemes; and, the obligations of taxpayers and/or their agents - the systems for self-assessment and the making of returns, the time limits for the submission of information, claims and payment of tax, including payments on account, the procedures relating to enquiries, appeals and disputes and penalties for non-compliance.


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Product Details
  • ISBN-13: 9781848081383
  • Publisher: Get Through Guides
  • Publisher Imprint: Get Through Guides
  • Height: 297 mm
  • Width: 210 mm
  • ISBN-10: 1848081383
  • Publisher Date: 01 Jan 2010
  • Binding: Paperback
  • Sub Title: ACCA-F6-QB


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