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Featuring examiner-reviewed Study Texts and Practice
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內容簡介: |
Featuring examiner-reviewed Study Texts and Practice
Revision Kits, this title includes interactive study tools that
provide you with the material you need for exam success.
|
目錄:
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Introduction
Helping you to pass - the ONLY F6 Study Text reviewed by the
examiner!
Studying F6
Syllabus and study guide
The exam paper
Part A UK tax system
1 Introduction to the UK tax system
Part B Income tax and national insurance contributions
2 The computation of taxable income and the income tax
liability
3 Employment income
4 Taxable and exempt benefits. The PAYE system
5 Pensions
6 Property income
7 Computing trading income
8 Capital allowances
9 Assessable trading income
10 Trading losses
11 Partnerships and limited liability partners.hips
12 National lnsurance contributions
Part C Chargeable gains for individuals
13 Computing chargeable gains
14 Chattels and the principal private residence
exemption
15 Business reliefs
16 Shares and securities
Part D Tax administration for individuals
17 Self assessment and payment of tax by individuals
Part E Inheritance tax
18 Inheritance tax: scope and transfers of value
Part F Corporation tax
19 Computing taxable total profits
20 Computing the corporation tax liability
21 Chargeable gains for companies
22 Losses
23 Groups
24 Overseas matters for companies
25 Self assessment and payment of tax by companies
Part G Value added tax
26 An introduction to VAT
27 Further aspects of VAT
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