Download e-book for kindle: ACCA F6 UK TAXATION (Finance Act 2010) by Emile Woolf International Publishing

By Emile Woolf International Publishing

ISBN-10: 1848431325

ISBN-13: 9781848431324

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Additional resources for ACCA F6 UK TAXATION (Finance Act 2010)

Example text

Step 3: Calculate the income tax payable The last step, which may be required in some examination questions, is to calculate how much of the income tax liability is still payable after taking account of any tax already deducted at source. If required, the due dates of payment of income tax still payable and the filing dates for self-assessment return forms need to be stated. Each step involved in calculating the income tax payable is explained in more detail in the rest of this chapter. Self-assessment is explained in a later chapter.

20% saving on the gross donation: £2,200 × 20% = £440). 1 The concept of independent taxation The concept of independent taxation means that every individual (whether married, in a civil partnership or single) is treated as a separate taxable person. Each taxable person is liable to income tax on his or her own income. 2 The taxation of married couples A separate income tax computation is produced for each spouse, but special rules apply for the allocation of joint income. Where a couple jointly own assets that generate income, the income is shared equally between them, regardless of the actual ownership of the asset.

2 „ he is physically present in the UK for 183 days or more in the tax year, or „ he makes frequent and substantial visits to the UK. Visits are classed as frequent if they occur for four consecutive years and are substantial if they average three months a year. Taxable income Individuals are liable to: „ income tax on their taxable income, and „ a separate tax, capital gains tax, on their chargeable gains. Taxable income is defined as: „ income generated from all sources which is not specifically exempt, minus „ tax allowable interest payments, trading losses and personal allowances.

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ACCA F6 UK TAXATION (Finance Act 2010) by Emile Woolf International Publishing

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