中华会计网校acca课程百度云【F6-税务精讲班】

中华会计网校国际注会F6-税务（UK）精讲班网课百度云资源目录：

0001第01讲　Syllabus

0101第01讲　Overall function  Overall function  purpose of taxation in a modern economy

0102第02讲　Different types of taxes  Principal sources of revenue law and practice

0103第03讲　Tax avoidance and evasion

0201第01讲　Scope of income tax

0202第02讲　Computing taxable income  Types of income  Tax exempt income

0203第03讲　Qualifying interest  Personal allowance

0204第04讲　Computing income tax liability and income tax payable

0205第05讲　Accrued income scheme  Gift aid donation

0206第06讲　Child benefit income tax charge  Transferable personal allowance

0207第07讲　Married couples and couples in a civil partnership

0301第01讲　Employment and self employment  Basis of assessment

0302第02讲　Allowable deductions  Statutory approved mileage allowances  Charitable

0401第01讲　Taxable benefits (1)

0402第02讲　Taxable benefits (2)

0403第03讲　Exempt benefits  PAYE system

0501第01讲　Types of pension scheme  Contributing  Receiving benefits from pension

0601第01讲　Property business income (1)

0602第02讲　Property business income (2)

0603第03讲　Furnished holiday lettings  Rent-a-room relief  Premiums on leases  Property

0701第01讲　Badges of trade  Adjustment of profits (1)

0702第02讲　Adjustment of profits (2)

0703第03讲　Adjustment of profits (3)  Cash basis of accounting for small businesses  Pre-trading expenditure

0801第01讲　CA in general  Plant and machinery

0802第02讲　The main pool (1)

0803第03讲　The main pool (2)

0804第04讲　Special rate poolPrivate use assets Motor cars  Short life assets

0901第01讲　Recognise basis of assessment  Commencement and cessation

0902第02讲　The choice of an accounting date

1001第01讲　Losses  Carry forward trade loss relief

1002第02讲　Trade loss relief against general income

1003第03讲　Losses in early years of a trade  Terminal trade loss relief

1101第01讲　Partnerships  limited liability partnerships

1201第01讲　Scope of NIC  Class 1 and Class 1A  Class 2 and Class 4

1301第01讲　Chargeable persons Computing a gain or loss AECapital losses Capital gains

1302第02讲　Transfers between spousescivil partners  Part disposals  Damage loss or destruction of an asset

1401第01讲　Chattels  Wasting assets

1402第02讲　Private residences

1501第01讲　ntrepreneurs relief  Investors relief

1502第02讲　Rollover relief  Holdover relief

1601第01讲　Shares and securities

1701第01讲　Self assessment system  Tax returns and keeping records

1702第02讲　Self assessment and claims  Payment of IT and CGT

1703第03讲　HMRC powers  Interest and penalties  Disputes and appeals

1801第01讲　Chargeable persons  Transfers of value  Exemptions

1802第02讲　Calculation of tax on lifetime transfers (1)

1803第03讲　Calculation of tax on lifetime transfers (2)

1804第04讲　Calculation of tax on death estate  Transfer of unused NRB  Payment of IHT

1901第01讲　Scope of CT  Taxable total profits  Trading income  Property business income  Loan relationships  Miscellaneous income

1902第02讲　Qualifying charitable donations  Long periods of account  Computing CT liability  Choice of business medium

2001第01讲　Corporation tax on chargeable gain  Indexation allowance

2002第02讲　Disposal of shares by companies  rollover relief

2101第01讲　Overview  Current period cb cf trade loss relief  Choosing and other planning

2201第01讲　Group relief  Chargeable gains group

2301第01讲　Corporation tax self assessment  Returns records and claims

2401第01讲　The scope of VAT

2402第02讲　Zero-rated and exempt supplies  Registration  4 Deregistration

2403第03讲　Transfer of GC  Pre-registration input tax  Accounting for and administering VAT

2404第04讲　Tax point  Valuation of supplies  Deduction of input tax  Relief for impairment losses

2501第01讲　VAT invoices and records  Penalties

2502第02讲　Imports exports acquisitions and despatches  Special schemes

 

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