ACCA學習資料-TX（UK）技術文章

TX（UK）課程是ACCA基礎階段唯一的一門稅務科目，在整個ACCA課程體系中相對來說比較獨立，和它直接相關的科目只有與業(yè)階段的ATX（高級稅務）。它涉及了英國的稅法系統(tǒng);各種稅種的計算和管理，包括個體所得稅，公司所得稅，資本利得稅，國民保險稅，增值稅，遺產稅等等。

要想學好TX，可以多參考一下歷年試題，除此之外，還可以多去參考一些考官發(fā)布的技術文章。以下就是幫各位學員整理的考官文章，希望幫大家盡快掌握英國稅務。

Finance Act 2018

Relevant to those sitting TX (UK) in June, September or December 2019 or March 2020

This article summarises the changes made by the UK Finance Act 2018.

Higher skills

Relevant to those sitting TX (UK) in June, September or December 2019 or March 2020

You can expect to see exam questions that focus on higher skills. Typically, such a question will cover more than one syllabus area or more than one tax, bridging the gap between TX (UK) and ATX (UK).

Benefits

Relevant to those sitting TX (UK) in June, September or December 2019 or March 2020

Benefits feature regularly in the exam, and this article mainly covers those aspects of benefits that have been examined in previous sittings.

Chargeable gains, part 1

Relevant to those sitting TX (UK) in June, September or December 2019 or March 2020

This article looks at chargeable gains in either a personal or corporate context.

Chargeable gains, part 2

Relevant to those sitting TX (UK) in June, September or December 2019 or March 2020

The second of a two-part article focuses on shares, reliefs, and the way in which gains made by are taxed.

Groups

Relevant to those sitting TX (UK) in June, September or December 2019 or March 2020

It is important that TX (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.

Inheritance tax, part 1

Relevant to those sitting TX (UK) in June, September or December 2019 or March 2020

The article considers the scope of inheritance tax, transfers of value, rates of tax and exemptions.

Inheritance tax, part 2

Relevant to those sitting TX (UK) in June, September or December 2019 or March 2020

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.

Motor cars

Relevant to those sitting TX (UK) in June, September or December 2019 or March 2020

Motor cars have featured in every TX (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 tax, corporation tax, value added tax (VAT) or national insurance contribution (NIC) implications.

Value added tax, part 1

Relevant to those sitting TX (UK) in June, September or December 2019 or March 2020

TX (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.

Value added tax, part 2

Relevant to those sitting TX (UK) in June, September or December 2019 or March 2020

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.

Adjustment of profit

Advice on attempting exam questions on adjustment of profit, with a working example of a question in a past exam.