ACCA Exam tips for June 2008 – FTC –F6
<span class="apple-style-span"><span lang="EN-US" style="FONT-SIZE: 16pt; COLOR: black; FONT-FAMILY: Arial;"><p class="MsoNormal" style="MARGIN: 0pt;"><span class="apple-style-span"><strong><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: Arial;">F6 – Taxation</span><span lang="EN-US" style="COLOR: black;"><p></p></span></strong></span></p><p class="MsoNormal" style="MARGIN: 0pt;"><span class="apple-style-span"><strong><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: Arial;">Tips include:</span><span lang="EN-US"><p></p></span></strong></span></p><p class="MsoNormal" style="MARGIN: 0pt; TEXT-INDENT: 12pt;"><span class="apple-style-span"><strong><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: Arial;">Income tax</span><span lang="EN-US" style="COLOR: black;"><p></p></span></strong></span></p><p class="MsoNormal" style="MARGIN: 0pt 0pt 0pt 12pt;"><span class="apple-style-span"><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: Arial;">Employment Income, self employed, property income, Income tax computation and loss Reliefs</span></span><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: Arial;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0pt; TEXT-INDENT: 12pt;"><span class="apple-style-span"><strong><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: Arial;">Corporation tax</span><span lang="EN-US" style="COLOR: black;"><p></p></span></strong></span></p><p class="MsoNormal" style="MARGIN: 0pt 0pt 0pt 12pt;"><span class="apple-style-span"><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: Arial;">PCTCT, allowable expenditure, capital allowances, relief fro trading losses</span></span><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: Arial;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0pt; TEXT-INDENT: 12pt;"><span class="apple-style-span"><strong><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: Arial;">VAT</span><span lang="EN-US" style="COLOR: black;"><p></p></span></strong></span></p><p class="MsoNormal" style="MARGIN: 0pt 0pt 0pt 12pt;"><span class="apple-style-span"><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: Arial;">Registration, accounting schemes</span></span><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: Arial;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0pt; TEXT-INDENT: 12pt;"><span class="apple-style-span"><strong><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: Arial;">CGT</span><span lang="EN-US" style="COLOR: black;"><p></p></span></strong></span></p><p class="MsoNormal" style="MARGIN: 0pt 0pt 0pt 12pt;"><span class="apple-style-span"><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: Arial;">Part disposals, Chattels, Share identification rules for individuals, exemptions and reliefs<p></p></span></span></p><p class="MsoNormal" align="center" style="MARGIN: 0pt; TEXT-ALIGN: center;"></p></span></span>页:
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