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2020年-2021年ACCA考試大綱：TX英國稅
正保會計網校為您提供2020年-2021年ACCA全科考試大綱，點擊下方即可免費下載 TX（UK） 2020-2021年考試大綱》》
Change of Syllabus
TX-UK: June 2019 to March 2020
Table 1 - Additions to TX-UK
|
Section and subject area |
Syllabus content |
|
B3 Income from self-employment – Excluded topics |
Trading allowance of ￡1,000 added to excluded topics Non-deductible capital expenditure under the cash basis other than motor cars, land and buildings added to excluded topics. |
|
B4 Property and investment income – Excluded topics |
Property allowance of ￡1,000 added to excluded topics Non-deductible capital expenditure under the cash basis other than motor cars, land and buildings added to excluded topics. |
|
E2 Taxable total profits – Excluded topics |
Added to excluded topics: Carried forward losses prior to 1 April 2017. Restriction on carried forward losses for companies with profits over ￡5 million. |
|
E3 Chargeable gains for companies – Excluded topics |
Calculation of indexation factors added to excluded topics |
Table 2 – Amendments
|
Section and subject area |
Syllabus content |
|
E3 Chargeable gains for companies |
Part (b) amended to clarify that the indexation factor will be given for any calculation of the indexation allowance. |
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