东方立品
  • 首页-
    下载中心 > 技术文章 > ATX(P6) 正文

    ACCA ATX(P6) 技术文章(2019年)

    2018-12-20    来源:ACCA官网

    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.

    关注东方立品微信

    微信号:LIPINacca
    东方立品有好老师,通过考试很容易
    在线咨询 电话:400-697-3600
    上一篇:ACCA ATX(P6) 技术文章
    下一篇:最后一页

    版权及免责声明

    立品名师 More >>
    孙烨,中国注册会计师CICPA会员,英国特许公认会计师ACCA会员,证券从业资格证书,是具有会计专业和财务管理决策技能的复合型高级管理会计师。...