ACCAF6LSBF/FBTExamTipsforJun2009
發布時間：2014-02-26 共1頁
Taxation by LSBF (Carolyn Napier)
Question 1
Income tax computations for husband and wife or partnership
■ For a self employed person involving adjustment of profit
■ Capital allowances for plant and machinery
■ Opening or closing year rules
■ Employment income including the evaluation of benefits
including the car, fuel, mileage allowance, accommodation benefit
■ Savings income and dividend income
and interest payable on special loans
■ Computing the income tax payable
■ Computing national insurance contributions
■ Computing payments on account and balancing
payments
Question 2
(a) Corporation tax computation
■ Adjustment of profits and the computation
of capital allowances on plant and machinery and industrial buildings.
■ Capital gains on disposal of an office building
with the possibility of rollover relief
■ Property business profits
■ Computing corporation tax for a straddling CAP
Question 3
Capital gains/ loss computations
■ Determining capital gains and losses
■ Principal private residence relief
■ Gifts holdover relief, incorporation relief
■ Computations involving chattel rules and part disposals
■ Capital gains implications of capital losses
■ Mixed bag of disposals including the matching
rules for shares and rights or bonus issues
Question 4
Corporation tax losses under S393A including
terminal loss relief orProperty business profits and
their calculation for an individual including
furnished holiday letting income.
Question 5 (VAT)
■ Accounting for VAT
■ Due date for VAT registration and pre registration input VAT
■ Determination of tax point
■ Contents of VAT invoice
■ Cash accounting or annual accounting scheme
F6 Taxation June 2009 Important Topics by FBT
■ Income tax – looking at both employment and self employment income
■ Corporation tax – including short accounting period,
capital allowances, adjustment to profit and a VAT return
■ Capital gains tax
■ Overseas
Question 1
Income tax computations for husband and wife or partnership
■ For a self employed person involving adjustment of profit
■ Capital allowances for plant and machinery
■ Opening or closing year rules
■ Employment income including the evaluation of benefits
including the car, fuel, mileage allowance, accommodation benefit
■ Savings income and dividend income
and interest payable on special loans
■ Computing the income tax payable
■ Computing national insurance contributions
■ Computing payments on account and balancing
payments
Question 2
(a) Corporation tax computation
■ Adjustment of profits and the computation
of capital allowances on plant and machinery and industrial buildings.
■ Capital gains on disposal of an office building
with the possibility of rollover relief
■ Property business profits
■ Computing corporation tax for a straddling CAP
Question 3
Capital gains/ loss computations
■ Determining capital gains and losses
■ Principal private residence relief
■ Gifts holdover relief, incorporation relief
■ Computations involving chattel rules and part disposals
■ Capital gains implications of capital losses
■ Mixed bag of disposals including the matching
rules for shares and rights or bonus issues
Question 4
Corporation tax losses under S393A including
terminal loss relief orProperty business profits and
their calculation for an individual including
furnished holiday letting income.
Question 5 (VAT)
■ Accounting for VAT
■ Due date for VAT registration and pre registration input VAT
■ Determination of tax point
■ Contents of VAT invoice
■ Cash accounting or annual accounting scheme
F6 Taxation June 2009 Important Topics by FBT
■ Income tax – looking at both employment and self employment income
■ Corporation tax – including short accounting period,
capital allowances, adjustment to profit and a VAT return
■ Capital gains tax
■ Overseas
