ACCA - F6 Tax (FA2009): Study Text - download pdf or read online

By BPP Learning Media

ISBN-10: 0751763683

ISBN-13: 9780751763683

The organization of Chartered qualified Accountants (ACCA) is the worldwide physique for pro accountants. With over a hundred years of supplying world-class accounting and finance skills, the ACCA has considerably raised its overseas profile lately and now helps a BSc (Hons) in utilized Accounting and an MBA.BPP studying Media is an ACCA reputable writer. F6, the 1st of the ACCA tax papers, covers the basics of all of the major united kingdom taxes. The examination paper is especially computational and calls for you to illustrate so that you can compute source of revenue tax, company tax, VAT, capital earnings tax and nationwide insurance.Paper F6 bargains with the taxation of people in addition to with the taxation of businesses.Our F6 FA2009 examine textual content has been licensed via the examiner. It covers the whole syllabus at simply the fitting point. there is not any kind of details than you want to recognize. As computations are crucial point of this paper, there are many labored examples and questions through the textual content. The query and resolution financial institution within the textual content includes various examination general questions and, that you can see the structure of the examination paper, the paper F6 pilot paper is incorporated in its entirety on the finish of the text.BPP studying Media is the writer of selection for plenty of ACCA scholars and institution services all over the world. sign up for them and plug right into a global of workmanship in ACCA checks.

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Sample text

The figure to consider and compare to £8,500 is the £10,300 as shown below. 1 Introduction All employees, including excluded employees, are taxable on the provision of: • • vouchers living accommodation. For excluded employees, other benefits are taxed on their "second-hand value", which is usually nil. The special rules for P11D employees are covered in the next Section. 2 Vouchers If any employee (including an excluded employee): (a) (b) (c) receives cash vouchers (vouchers exchangeable for cash) uses a credit token (such as a credit card) to obtain money, goods or services, or receives exchangeable vouchers (such as book tokens), also called non-cash vouchers he is taxed on the cost for the employer of providing the benefit, less any amount made good.

The term 'employee' is used in this Text to mean anyone who receives employment income (ie both employees and directors). General earnings are an employee's earnings (see key term below) plus the 'cash equivalent' of any taxable non-monetary benefits. Key term 'Earnings' means any salary, wage or fee, any gratuity or other profit or incidental benefit obtained by the employee if it is money or money's worth (something of direct monetary value or convertible into direct monetary value) or anything else which constitutes a reward of the employment.

Where the property was acquired more than six years before first being provided to the employee, the market value when first so provided plus the cost of subsequent improvements is used as the cost of providing the living accommodation. However, unless the actual cost plus improvements up to the start of the tax year in question exceeds £75,000, the additional charge cannot be imposed, however high the market value. Exam focus point The 'official rate' of interest will be given to you in the exam.

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