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ATX 技术文章下载

发布时间:2020年12月31日


ACCA ATX 技术文章(2020年)

Finance Act 2019

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

Summary of available articles
An overview and synopses of the latest technical articles to support you in your studies.

Corporation tax
Relevant to those sitting ATX-UK in June, September or December 2020 or March 2021
This article considers the taxation of a company as it begins trading, acquires an additional business, and eventually invests overseas. It sets out the commercial decisions taken by the company and its shareholders at the different stages in the company’s development and summarises the tax implications of those decisions.

Corporation tax – groups and chargeable gains
Relevant to those sitting ATX-UK in June, September or December 2020 or March 2021
This article begins by briefly summarising the rules relating to both group relief groups and capital gains groups. It then goes on to consider various issues relating to capital gains groups that could be introduced in an exam question. It does not include comprehensive explanations of the rules but assumes a reasonable knowledge.

Corporation tax – group relief
Relevant to those sitting ATX-UK in June, September or December 2020 or March 2021
This article begins by briefly summarising the rules relating to both group relief groups and capital gains groups. It then goes on to consider a number of group relief tax planning issues that could be introduced in an exam question. It does not include comprehensive explanations of the rules but assumes a reasonable knowledge.

Inheritance tax and capital gains tax
Relevant to those sitting ATX-UK in June, September or December 2020 or March 2021
This article considers the occasions where both capital gains and inheritance taxes are relevant to a transaction. It also features illustrations of some issues that need to be considered when giving advice in the context of the exam.

International aspects of personal taxation
Relevant to those sitting ATX-UK in June, September or December 2020 or March 2021
This article begins with some basic rules, an understanding of which enables the particular areas of tax affected by an individual coming to, or leaving, the UK to be identified. It then goes on to review those areas in some detail, and provides a clear set of questions to ask in order to determine an individual’s liability to UK taxes. Finally, it deals briefly with the impact of double tax relief and treaties.

Taxation of the unincorporated business
The new business
Relevant to those sitting ATX-UK in June, September or December 2020 or March 2021
This article looks at the issues relating to a new business including the choice of business vehicle and the first years of trading.

Taxation of the unincorporated business
The existing business
Relevant to those sitting ATX-UK in June, September or December 2020 or March 2021
This article looks covers some of the issues relating to extraction of profits, change of accounting date and the final years of a business.

Trusts and tax
Relevant to those sitting ATX-UK in June, September or December 2020 or March 2021
This article has been written because the taxation of trusts and the transfers of assets to and from trustees is a complicated area of the UK tax system. Accordingly, there is a need to set out the rules that may be examined and those areas where knowledge is not required.

ACCA ATX 技术文章(2019年)

Finance Act 2017 Relevant to those sitting ATX-UK in 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 ATX-UK in June, September or December 2019 or March 2020 This article summarises the changes made by the UK Finance Act 2018.

Summary of available articles An overview and synopses of the latest technical articles to support you in your studies.

Corporation tax  Relevant to those sitting ATX-UK in September or December 2018 or March 2019 This article considers the taxation of a company as it begins trading, acquires an additional business, and eventually invests overseas. It sets out the commercial decisions taken by the company and its shareholders at the different stages in the company’s development and summarises the tax implications of those decisions.

Corporation tax – groups and chargeable gains  Relevant to those sitting ATX-UK in September or December 2018 or March 2019 This article begins by briefly summarising the rules relating to both group relief groups and capital gains groups. It then goes on to consider various issues relating to capital gains groups that could be introduced in an exam question. It does not include comprehensive explanations of the rules but assumes a reasonable knowledge.

Corporation tax – group relief  Relevant to those sitting ATX-UK in September or December 2018 or March 2019 This article begins by briefly summarising the rules relating to both group relief groups and capital gains groups. It then goes on to consider a number of group relief tax planning issues that could be introduced in an exam question. It does not include comprehensive explanations of the rules but assumes a reasonable knowledge.

Inheritance tax and capital gains tax Relevant to those sitting ATX-UK in September or December 2018 or March 2019 This article considers the occasions where both capital gains and inheritance taxes are relevant to a transaction. It also features illustrations of some issues that need to be considered when giving advice in the context of the exam.

International aspects of personal taxation Relevant to those sitting ATX-UK in September or December 2018 or March 2019 This article begins with some basic rules, an understanding of which enables the particular areas of tax affected by an individual coming to, or leaving, the UK to be identified. It then goes on to review those areas in some detail, and provides a clear set of questions to ask in order to determine an individual’s liability to UK taxes. Finally, it deals briefly with the impact of double tax relief and treaties.

Taxation of the unincorporated business The new business Relevant to those sitting ATX-UK in September or December 2018 or March 2019 This article looks at the issues relating to a new business including the choice of business vehicle and the first years of trading.

Taxation of the unincorporated business The existing business Relevant to those sitting ATX-UK in September or December 2018 or March 2019 This article looks covers some of the issues relating to extraction of profits, change of accounting date and the final years of a business.

Trusts and tax Relevant to those sitting ATX-UK in September or December 2018 or March 2019 The transfer of assets to and from trustees is a complex area of the UK tax system. This article sets out the associated rules that may be examined in P6 (UK) and those areas where knowledge is not required. It considers the various types of trust and the capital gains tax and inheritance tax implications of transferring assets to a trust and property passing absolutely to beneficiaries.

ACCA ATX 技术文章

Finance Act 2016
Written by a member of the P6 (UK) examining team,Last updated: 3 Nov 2016

Finance Act 2015(UK)
(Written by a member of the P6 (UK) examining team Last updated: 5 Feb 2016)

Finance Act 2014(UK)
(Written by a member of the Paper P6 (UK) examining team,Last updated: 3 Oct 2014)

Summary of available articles(UK)
(Last updated: 20 Apr 2015)

Finance Act 2013(UK)
(Written by a member of the Paper P6  examining team,Last updated: 23 Sep 2014)

Corporation tax(UK)
(Written by a member of the P6  examining team,Last updated: 9 Jun 2016)

Corporation tax – groups and chargeable gains(UK)
(Written by a member of the Paper P6  examining team,Last updated: 11 Jul 2016)

Corporation tax – group relief(UK)
(Written by a member of the Paper P6  examining team,Last updated: 9 Jun 2016)

Inheritance tax and capital gains tax(UK)
(Written by a member of the Paper P6  examining team,Last updated: 9 Jun 2016)

International aspects of personal taxation(UK)
(Written by a member of the Paper P6  examining team,Last updated: 9 Jun 2016)

The new business(UK)
(Written by a member of the Paper P6  examining team,Last updated: 9 Jun 2016)

The existing business
Written by a member of the paper P6 examining team,Last updated: 9 Jun 2016

Trusts and tax(UK)
(Written by a member of the Paper P6  examining team,Last updated: 9 Jun 2016)

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