ACCA_F6考试-税务Taxation Study Examination.pdf

TaxaTion (Fa 2008) (United Kingdom) ACCA QuAlifiCAtion Course notes December 2009 examinations For latest course notes updates, free audio and video lectures and support please visit For latest course notes updates, free audio video lectures and support and forums please visit Free resources for accountancy students The besT Things Chat with ACCA students in life are free only on For latest course notes updates, free audio video lectures and support and forums please visit December 2009 Examinations Paper F6 c Paper F6 ConTenTs Syllabus i Study Guide v Tax rates and allowances xiii 1 The UK Tax System 1 2 Income tax computation 5 3 Property Income and Investments – Individuals 15 4 Tax Adjusted Trading Profit – Individuals 21 5 Plant and Machinery Capital Allowances and Industrial Buildings Allowances 27 rading Income – Basis Periods 6 T 45 ax Adjusted Trading Losses – Individuals 7