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New PDF release: ACCA - F6 Tax (FA2009): Study Text

By BPP Learning Media

The organization of Chartered qualified Accountants (ACCA) is the worldwide physique for pro accountants. With over a hundred years of delivering world-class accounting and finance skills, the ACCA has considerably raised its overseas profile in recent times and now helps a BSc (Hons) in utilized Accounting and an MBA.BPP studying Media is an ACCA legit writer. F6, the 1st of the ACCA tax papers, covers the basics of all of the major united kingdom taxes. The examination paper is principally computational and calls for you to illustrate so you might compute source of revenue tax, company tax, VAT, capital earnings tax and nationwide insurance.Paper F6 offers with the taxation of people in addition to with the taxation of businesses.Our F6 FA2009 examine textual content has been licensed by way of the examiner. It covers the whole syllabus at simply the correct point. there's no kind of info than you want to recognize. As computations are an important element of this paper, there are many labored examples and questions in the course of the textual content. The query and solution financial institution within the textual content involves various examination regular questions and, that you can see the structure of the examination paper, the paper F6 pilot paper is integrated in its entirety on the finish of the text.BPP studying Media is the writer of selection for lots of ACCA scholars and college prone world wide. subscribe to them and plug right into a global of workmanship in ACCA assessments.

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00 am meeting with a client whose premises are around the corner from her Leeds office. Judi travels from home directly to the meeting. As the journey is substantially the same as her ordinary journey to work relief is not available. Site based employees (eg construction workers, management consultants etc) who do not have a permanent workplace, are entitled to relief for the costs of all journeys made from home to wherever they are working. This is because these employees do not have an ordinary commuting journey or any normal commuting costs.

The car has CO2 emissions of 198g/km. You are required to calculate Nigel's car benefit for 2009/10. Answer Car benefit £22,000 × 30% (15% + (195 – 135) × 1/5 + 3%) = £6,600 Note that 198 is rounded down to 195 to be exactly divisible by 5. Question Car benefit (2) Robyn is provided with a petrol car which had a list price of £12,000 when it was first registered. The car has CO2 emissions of 123 g/km. You are required to calculate Robyn’s car benefit for 2009/10. Answer Car benefit £12,000 x 15% = £1,800 Note that the 10% car benefit rate only applies if the CO2 emissions are exactly 120g/km or less.

For insurance premiums to qualify, the insurance policy must: (a) (b) Cover only liabilities relating to employment, vicarious liability in respect of liabilities of another person's employment, related costs and payments to the employee's own employees in respect of their employment liabilities relating to employment and related costs, and It must not last for more than two years (although it may be renewed for up to two years at a time), and the insured person must not be not required to renew it.

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