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ACCAF6双语讲义目录ContentsPage1Examformatvii2Studyplannerviii1Thetaxregime12Theethicalprofessional23Thescopeofincometax34Residence35Incometaxcomputationpro-forma61Incomefromemployment72Basisofassessmentforemployees83Assessablebenefits124Marginalcost181Basisofassessment192Thebadgesoftrade193Adjustmentofprofits:soletradersandcompanies204Cashbasisforsmallbusinesses211Overview232TheAllowances(allpercentagesandlimitswillbegiveninexam)243Balancingallowancesandbalancingcharges294Yearofcessation291Basisperiods311Introduction372Setlossesagainstanindividual’sincomethengains373Carryforwardlosses384Factorsinfluencingwhichlossrelieftouse385Lossesintheopeningyearsoftrade396Terminallossrelief(closingyearoftrade)407Caponlossrelief428Propertybusinesslosses439Overviewoftheuseoftradinglosses431Principles452Limitedliabilitypartnerships453Approachtoexamquestions461Landandbuildings472Savingsincome491Overviewandincometaxproforma512Computingtaxpayable523Eligibleinterest524Personalallowance535GiftAid571Pensionschemes592Taxplanningformarriedcouples/civilpartners621Scopeofcorporationtax632Longperiodsofaccount663Thecorporationtaxliability674Approachtocorporationtaxquestions681Tradinglosses692Reliefagainsttotalprofits703Carryforwardoflosses714Terminallossrelief725Capitallosses721Twotypesofgroup752Groupreliefgroup763Groupsandgains801ScopeofCGT812Exemptassets823Inter-spousetransfers824Connectedpersons825Calculatinggainsandratesoftax826Capitallosses837Partdisposals848Terminology841Wastingchattels(life50years)852Non-wastingchattels(life50years)853Summary864Chattelscenarios865Wastingassets(e.g.copyrightwitha20-yearlife)861Introduction872PrincipalPrivateResidence883Rolloverrelief894Giftrelief925Entrepreneurs’relief(ER)941Introduction972Giftsofquotedshares973Bonusissues994Rightsissues,apurchaseofmoreshares995Re-organisationsandtakeovers996Giltsandqualifyingcorporatebonds(QCB)1001Introduction1012Sharematchingforcompanies1011Class1NIC1052Class2(self-employed)1063Class4(self-employed)1061ThescopeofVAT1092Typesofsupply1103VATregistration1104ComputationofVATliabilities1125VATinvoice1136Thevaluationofsupplies1137Non-deductibleinputVAT1148Baddebts1149Penalties11410Specialschemes11511Groupregistration11612PurchasesandsalesfromoutsideoftheUK1171Collectionofincometax1192Self-assessment1193Recordkeeping1244Compliancechecksandappeals1245HMRCpowers1256Timelimits1267PAYErealtimereportinglatefilingpenalty1261Self-assessmentforcompanies1272Recordkeeping1323HMRCdeterminations1334ComplianceChecks1335Discoveryassessments1336Overpaymentrelief1341Thescopeofinheritancetax1352PersonschargeabletoIHT1353Transfersofvalue1354Exempttransfers–lifetimetransfersandtransfersondeath1365Typesoflifetimetransfer1366Calculationoflifetimetaxonlifetimetransfers1387Taxpayableondeath1418PaymentofIHT1449Inheritancetaxcomputation:StepbyStepGuide145Chapter1149Chapter2150Chapter4151Chapter5151Chapter6152Chapter7154Chapter9155Chapter10157Chapter11157Chapter12158Chapter13158Chapter14159Chapter16160Chapter17161Chapter18162Chapter22164Chapter23164