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TX 技术文章下载

发布时间:2020年12月31日


ACCA TX 技术文章(2020年)

Finance Act 2019
Relevant to those sitting TX-UK in June, September or December 2020 or March 2021
This article summarises the changes made by the UK Finance Act 2019.

Higher skills
Relevant to those sitting TX-UK in June, September or December 2020 or March 2021
You can expect to see exam questions that focus on higher skills. Typically, such a question will cover more than one syllabus area or more than one tax, bridging the gap between TX-UK and ATX-UK.

Benefits
Relevant to those sitting TX-UK in June, September or December 2020 or March 2021
Benefits feature regularly in the exam, and this article mainly covers those aspects of benefits that have been examined in previous sittings.

Chargeable gains, part 1
Relevant to those sitting TX-UK in June, September or December 2020 or March 2021
This article looks at chargeable gains in either a personal or corporate context.

Chargeable gains, part 2
Relevant to those sitting TX-UK in June, September or December 2020 or March 2021
The second of a two-part article focuses on shares, reliefs, and the way in which gains made by limited companies are taxed.

Groups
Relevant to those sitting TX-UK in June, September or December 2020 or March 2021
It is important that TX-UK candidates know the group relationship that must exist for reliefs to be available. Working through the examples in this article will prepare you for anything that could be set in the exam.

Inheritance tax, part 1
Relevant to those sitting TX-UK in June, September or December 2020 or March 2021
The article considers the scope of inheritance tax, transfers of value, rates of tax and exemptions.

Inheritance tax, part 2
Relevant to those sitting TX-UK in June, September or December 2020 or March 2021
The second of a two-part article covers the more difficult aspects of lifetime transfers, the calculation of the value of a person’s estate, and the payment of inheritance tax. It also includes an example of an exam standard question, plus a test of your understanding.

Motor cars
Relevant to those sitting TX-UK in June, September or December 2020 or March 2021
Motor cars have featured in every TX-UK exam that has been set to date, which is not surprising given that acquiring, running, or having the use of a motor car can have income tax, corporation tax, value added tax (VAT) or national insurance contribution (NIC) implications.

Value added tax, part 1
Relevant to those sitting TX-UK in June, September or December 2020 or March 2021
TX-UK will always contain a minimum of 10 marks on value added tax (VAT). Among the areas discussed in the article are VAT registration and deregistration, and output and input VAT.

Value added tax, part 2
Relevant to those sitting TX-UK in June, September or December 2020 or March 2021
The second of a two-part article covers VAT returns, VAT invoices, penalties, overseas aspects of VAT, and special VAT schemes, plus a test of your understanding.

Adjustment of profit
Advice on attempting exam questions on adjustment of profit, with a working example of a question in a past exam.

ACCA TX 技术文章(2019年)

Finance Act 2017 Relevant to those sitting TX-UK in June, September or December 2018 or March 2019 This article summarises the changes made by the UK Finance Act 2017.

Finance Act 2018 Relevant to those sitting TX-UK in June, September or December 2019 or March 2020 This article summarises the changes made by the UK Finance Act 2018.

Higher skills Relevant to those sitting TX-UK in June, September or December 2018 or March 2019 You can expect to see exam questions that focus on higher skills. Typically, such a question will cover more than one syllabus area or more than one tax, bridging the gap between TX-UK and ATX-UK.

Benefits Relevant to those sitting TX-UK in June, September or December 2018 or March 2019 Benefits feature regularly in the exam, and this article mainly covers those aspects of benefits that have been examined in previous sittings.

Chargeable gains, part 1 Relevant to those sitting TX-UK in June, September or December 2018 or March 2019 This article looks at chargeable gains in either a personal or corporate context.

Chargeable gains, part 2 Relevant to those sitting TX-UK in June, September or December 2018 or March 2019 The second of a two-part article focuses on shares, reliefs, and the way in which gains made by limited companies are taxed.

Groups Relevant to those sitting TX-UK in June, September or December 2018 or March 2019 It is important that TX-UK candidates know the group relationship that must exist for reliefs to be available. Working through the examples in this article will prepare you for anything that could be set in the exam.

Inheritance tax, part 1 Relevant to those sitting TX-UK in June, September or December 2018 or March 2019 The article considers the scope of inheritance tax, transfers of value, rates of tax and exemptions.

Inheritance tax, part 2 Relevant to those sitting TX-UK in June, September or December 2018 or March 2019 The second of a two-part article covers the more difficult aspects of lifetime transfers, the calculation of the value of a person’s estate, and the payment of inheritance tax. It also includes an example of an exam standard question, plus a test of your understanding.

Motor cars Relevant to those sitting TX-UK in June, September or December 2018 or March 2019 Motor cars have featured in every TX-UK exam paper that has been set to date, which is not surprising given that acquiring, running, or having the use of a motor car can have income tax, corporation tax, value added tax (VAT) or national insurance contribution (NIC) implications.

Value added tax, part 1 Relevant to those sitting TX-UK in June, September or December 2018 or March 2019 F6 (UK) will always contain a minimum of 10 marks on value added tax (VAT). Among the areas discussed in the article are VAT registration and deregistration, and output and input VAT.

Value added tax, part 2 Relevant to those sitting TX-UK in June, September or December 2018 or March 2019 The second of a two-part article covers VAT returns, VAT invoices, penalties, overseas aspects of VAT, and special VAT schemes, plus a test of your understanding.

Adjustment of profit Advice on attempting exam questions on adjustment of profit, with a working example of a question in a past exam.

ACCA TX 技术文章

Finance Act 2015
(Written by a member of the F6 (UK) examining team,Last updated: 5 Feb 2016)

Finance Act 2014
(Written by a member of the Paper F6 (UK) examining team)

Benefits
(Written by a member of the Paper F6 (UK) examining team,Last updated: 9 Jun 2016)

Chargeable gains, part 1
(Written by a member of the Paper F6 (UK) examining team,Last updated: 9 Jun 2016)

Chargeable gains, part 2
(Written by a member of the Paper F6 (UK) examining team,Last updated: 9 Jun 2016)

Groups
(Written by a member of the Paper F6 (UK) examining team,Last updated: 21 Jul 2016)

Inheritance tax, part 1
(Written by a member of the Paper F6 (UK) examining team,Last updated: 9 Jun 2016)

Inheritance tax, part 2
(Written by a member of the Paper F6 (UK) examining team,Last updated: 9 Jun 2016)

Motor cars
(Written by a member of the Paper F6 (UK) examining team,Last updated: 9 Jun 2016)

Value added tax, part 1
(Written by a member of the Paper F6 (UK) examining team,Last updated: 9 Jun 2016)

Value added tax, part 2
(Written by a member of the Paper F6 (UK) examining team,Last updated: 9 Jun 2016)

Adjustment of profit
(Written by a member of the Paper F6 (UK) examining team,Last updated: 20 Apr 2015)

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