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

Show description

Read or Download ACCA F6 UK TAXATION (Finance Act 2010) PDF

Best finance books

Frank J. Fabozzi, Pamela P. Peterson's Financial Management and Analysis (Frank J. Fabozzi Series) PDF

It doesn't matter what quarter of finance you’re in–financial administration, investments, or monetary institutions–Financial administration and research, moment version offers the rules of finance that may let you comprehend monetary decision-making and its function within the decision-making strategy of the full enterprise.

Get The Commanding Heights: The Battle for the World Economy PDF

The Commanding Heights is set the main robust political and monetary strength on the planet this present day -- the epic fight among govt and that has, over the past two decades, became the area the other way up and dramatically reworked our lives. Now, the Pulitzer Prize-winning writer of The Prize joins with a number one specialist at the new market to provide an explanation for the revolution in rules that's reshaping the fashionable international.

Read e-book online Plunkett's Financial Services Industry Almanac 2002-2003: PDF

Deregulation and globalization are developing sweeping alterations inside of all monetary providers sectors. Plunkett’s monetary providers Almanac comprises entire description of the dimensions, scope and capability of each section of the monetary companies enterprise. This accomplished ebook comprises 30 statistical tables masking every thing from customer credits remarkable to GDP to own source of revenue, discounts and funding.

New PDF release: Trade Like Jesse Livermore

The key to Jesse Livermore's mythical buying and selling successAlthough he begun his occupation in 1892, Jesse Livermore continues to be thought of to be one of many world's maximum investors. In lifestyles and in dying, Livermore has consistently been a debatable determine and his equipment held up as a version for investors of all generations.

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.

Download PDF sample

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


by Charles
4.3

Rated 4.35 of 5 – based on 15 votes