木子学习资料库-高端财经-渠道二/ACCA（深造播放器）/F6/主课程推荐学习看这里/F6--sdanvi-(24-25)

主页/渠道二/ACCA（深造播放器）/F6/主课程推荐学习看这里/F6--sdanvi-(24-25)/

讲义
0-不缺课程，看图片官网部分沿用.png
01-Purposes of Taxation 960.sz
02-UK tax system .sz
03-Tax avoidance and evasion .sz
04-Summary .sz
05-Introduction - Fiscal year & UK resident .sz
06-Proforma .sz
07-Qualifying Interest Paid .sz
08-Personal allowance .sz
09-Income tax liability 少女法则一：水桶法则 .sz
10-Gift aid donations .sz
100-Miscellaneous income,Chargeable gains,Qualifying charitable donations .sz
101-Long period of account .sz
102-Computing the Corporation Tax Liability .sz
103-Trading as a sole trader or through a company .sz
104-Indexation Allowance .sz
105-Matching rules for shares - companies .sz
106-Replacement of Business Asset - Rollover Relief .sz
107-Trading loss .sz
108-Property loss and capital loss .sz
109-75% group .sz
11-Spouse special arrangements-tax planning .sz
110-Non-coterminous Year Ends .sz
111-Chargeable gain group .sz
112-Tax return .sz
113-Payment of tax .sz
114-Introduction .sz
115-Transfer of Value Computation .sz
116-Exemptions .sz
117-Lifetime Tax on the Lifetime Transfers Donee pays tax .sz
118-Death Tax on Lifetime Transfer .sz
119-Death Tax on Death Estate .sz
12-After class exercise .sz
120-IHT Administration .sz
121-IHT Implication .sz
122-Summary .sz
123-1-Scope of VAT .sz
123-2-Registration and deregistration .sz
124-Calculation of VAT payable .sz
125-VAT administration .sz
126-Imports and Exports.sz
127-Special schemes .sz
13-Summary .sz
14-Proforma .sz
15-Allowable Deduction .sz
16-Vouchers and credit card .sz
17-Use of assetse&Gifts of assets .sz
18-Provision of cars,fuel and vans .sz
19-Living accommodation .sz
20-Accommodation related expenses .sz
21-Beneficial loans cheaper loans .sz
22-General rules .sz
23-Exempt benefits .sz
24-Benefits考法总结 .sz
25 952.sz
26-After class exercise .sz
27-Proforma-genernal calculation .sz
28-Proforma-genernal calculation .sz
29-Rent a room relief .sz
30-Furnished holiday letting (FHL) .sz
31-Loss relief .sz
32-Pensions income .sz
33-Personal pension scheme .sz
34-Occupational pension schemes .sz
35-Tax relievable contribution .sz
36-Annual allowance charge .sz
37-Summary .sz
38-The Badges of Trade .sz
39-Proforma & principles(1) .sz
40-Proforma & principles(2) .sz
41-Proforma & principles(3) .sz
42-Cash basis for small business .sz
43-Business premise expenses .sz
44-After class exercise .sz
45-Summary .sz
46-Capital Allowances-Introduction .sz
47-Capital allowance of P&M- Classification .sz
48-Capital allowance of P&M- WDA &AIA &FYA .sz
49-Capital allowance of P&M - partly private used .sz
50-Capital allowance of P&M - BA BC .sz
51-Capital allowance of P&M - Small pool&Time proportion .sz
52-Capital allowance of P&M - Closing year .sz
53-Capital allowance of P&M - Exercise .sz
54-Capital allowance of structures and buildings - SBA .sz
55-Summary .sz
56-Trading loss-General condition .sz
57-Trading loss- Cap on other income .sz
58-Trading loss- Early trade loss relief .sz
59-Trading loss- Terminal loss relief .sz
60-Summary .sz
61-Partnership .sz
62-National Insurance Contributions （NICs）-Class 1 contributions .sz
63-National Insurance Contributions （NICs）-Class 2&4 contributions .sz
64-National Insurance Contributions （NICs）-NIC tax planning .sz
65-Format .sz
66-Loss Relief .sz
66-Trading loss relief against capital gains .sz
67-After class exercises .sz
68-Summary .sz
69-Transfer between spousescivil partners .sz
70-Part disposal .sz
71-Damaged asset .sz
72-Destroyed or lost .sz
73-Chattels .sz
74-Wasting assets .sz
75 144.sz
76 785.sz
77-Valuing .sz
78-The matching rules for individuals .sz
79-Takeovers .sz
80-Summary .sz
81 823.sz
82-letting relief .sz
83-Gift holdover relief .sz
84-Replacement of business Assets .sz
85-Replacement of business Assets （Replacement of business Assets-depreciating asset） .sz
86-Business asset disposal relief .sz
87-Investor‘s relief .sz
88-Rates of CGT .sz
89-Payment on account on residential property .sz
90-After class exercises .sz
91-Tax Return .sz
92-Payment of tax .sz
93-Penalties for errors .sz
94-Keep Records .sz
95-Residence of Companies & accounting Periods .sz
96-Tax adjusted trading profit(1) .sz
97-Tax adjusted trading profit(2) .sz
98-Loan Relationships .sz
99-Property Business Income .sz