ACCA Ë°ÎñÁ·Ï°²á

PART ¢ñ Exercise Part A TheUKtax system and administration SectionA Questions Function andpurpose oftaxation Sources ofrevenue law andpractice Systemsfo£¬.self-assessment Submission ofinformation£¬claims andpayment oftax Compliance checks£¬appealsanddisputes Penaltiesfo£¬.non¡ªcompliance SectionB Case questions PartB Income tax andNIC SectionA Questions Scopeofincometax Part B Incomefrom employment Incomefrom self-employment Property and investment income Computation oftaxable income and income tax National insurance contributions Deferring and minimising income tax liabilities Section B Case questions Section C Questions Part C Capital gains tax SectionA Questions Scope ofthe taxation ofcapital gains Computing gains and losses Disposal ofmovable and immovableproperty Disposal ofshares andsecurities Computation ofcapitalgains tax Deferringandminimisingcapitalgains tax SectionB Casequestions Part D Inhefitancetax SectionA Questions Computingtransfers ofvalue Lifetime tax and death tax Deferring and minimising inheritance tax liabilities Payment ofinheritance tax SectionB Casequestions Part E Corporation tax Section A Questions Scopeofcorporation tax Taxabletotalprofi Chargeablegainsfo£¬companies Computationofcorporation tax Groupforcorporation taxpurposes Section B Case questions Section C Questions Part F Value added tax SectionA Questions VATregistration requirements Computation ofVATliabilities The effectofspecialschemes SectionB Casequestions PART ¢ò Mock Exam PART ¢ó Answers Part A TheUKtax system and administration Part B Incometax andNIC Part C Capital gains tax Part D Inheritancetax Part E Corporation tax Part F Value addedtax MockExam¡ªAnswer Tax RateR and Allowances