来源：中博 | 更新：2016/7/1 0:00:00 | 关键词：ACCA考官文章
Latest ACCA Technical Articles
1.《Finance Act 2015》
Relevant to those sitting F6 (UK) in September or December 2016 or March 2017
This article summarises the changes made by the UK Finance Act 2015.
2.《Benefits》Relevant to F6 (UK)
Benefits feature regularly in the F6 (UK) exam, and this article mainly covers those aspects of benefits that have been examined in previous sittings of F6 (UK).
3.《Chargeable gains, part 1》Relevant to F6 (UK)
This article looks at chargeable gains in either a personal or corporate context.
4.《Chargeable gains, part 2》Relevant to F6 (UK)
The second of a two-part article focuses on shares, reliefs, and the way in which gains made by limited companies are taxed.
5.《Groups》Relevant to F6 (UK)
It is important that F6 (UK) candidates know the group relationship that must exist for reliefs to be available. Working through the examples in this article will prepare you for anything that could be set in the exam.
6.《Inheritance tax, part 1》 Relevant to F6 (UK)
The article considers the scope of inheritance tax, transfers of value, rates of tax and exemptions.
7.《Inheritance tax, part 2》Relevant to F6 (UK)
The second of a two-part article covers the more difficult aspects of lifetime transfers, the calculation of the value of a person’s estate, and the payment of inheritance tax. It also includes an example of an exam standard question, plus a test of your understanding.
8.《Motor cars》Relevant to F6 (UK)
Motor cars have featured in every F6 (UK) exam paper that has been set to date, which is not surprising given that acquiring, running, or having the use of a motor car can have income tax, corporation tax, value added tax (VAT) or national insurance contribution (NIC) implications.
9.《Value added tax, part 1》Relevant to F6 (UK)
F6 (UK) will always contain a minimum of 10 marks on value added tax (VAT). Among the areas discussed in the article are VAT registration and deregistration, and output and input VAT.
10.《Value added tax, part 2》Relevant to F6 (UK)
The second of a two-part article covers VAT returns, VAT invoices, penalties, overseas aspects of VAT, and special VAT schemes, plus a test of your understanding.
11.《Corporation tax》Relevant to P6 (UK)
This article considers the taxation of a company as it begins trading, acquires an additional business, and eventually invests overseas. It sets out the commercial decisions taken by the company and its shareholders at the different stages in the company’s development and summarises the tax implications of those decisions.
12.《Corporation tax – groups and chargeable gains》Relevant to P6 (UK)
This article begins by briefly summarising the rules relating to both group relief groups and capital gains groups. It then goes on to consider various issues relating to capital gains groups that could be introduced in an exam question. It does not include comprehensive explanations of the rules but assumes a reasonable knowledge.
13.《Corporation tax – group relief》Relevant to P6 (UK)
This article begins by briefly summarising the rules relating to both group relief groups and capital gains groups. It then goes on to consider a number of group relief tax planning issues that could be introduced in an exam question. It does not include comprehensive explanations of the rules but assumes a reasonable knowledge.
14.《Inheritance tax and capital gains tax》Relevant to P6 (UK)
This article considers the occasions where both capital gains and inheritance taxes are relevant to a transaction. It also features illustrations of some issues that need to be considered when giving advice in the context of the P6 exam.
15.《International aspects of personal taxation》Relevant to P6 (UK)
This article begins with some basic rules, an understanding of which enables the particular areas of tax affected by an individual coming to, or leaving, the UK to be identified. It then goes on to review those areas in some detail, and provides a clear set of questions to ask in order to determine an individual’s liability to UK taxes. Finally, it deals briefly with the impact of double tax relief and treaties.
16.《Taxation of the unincorporated business》Relevant to P6 (UK)
This article looks at the issues relating to a new business including the choice of business vehicle and the first years of trading.
17.《Taxation of the unincorporated business》Relevant to P6 (UK)
This article looks covers some of the issues relating to extraction of profits, change of accounting date and the final years of a business.
18.《Trusts and tax》Relevant to P6 (UK)
The transfer of assets to and from trustees is a complex area of the UK tax system. This article sets out the associated rules that may be examined in P6 (UK) and those areas where knowledge is not required. It considers the various types of trust and the capital gains tax and inheritance tax implications of transferring assets to a trust and property passing absolutely to beneficiaries.