Taxation
This course provides you with an understanding of the subjects covered in the 'Taxation' ACCA paper. The 'TX-UK' paper – is concerned with the preparation of financial accounts. The purpose of this paper is to develop knowledge and understanding of the underlying principles, concepts and regulations relating to financial accounting and technical proficiency in the use of double-entry accounting techniques. This is a structured course with interactive lectures & quizzes online.

LEARNING OUTCOME

Introduction

1.1 Functions and Purposes of Taxation in a Modern Economy

1.2 Different Type of Taxes

1.3 Principal Sources of Revenue Law and Practice

1.4 The Interaction of the UK Tax System with that of other Tax Jurisdictions

1.5 Tax Avoidance and Tax Evasion

1.6 Professional and Ethical Guidance

1.7 Chapter 1: Summary

LEARNING OUTCOME

Introduction

2.1 Scope of Income Tax

2.2 Type of Income

2.3 Computing Taxable Income

2.4 Tax Exempt Income

2.5 Qualifying Interest

2.6 Personal Allowance

2.7 Gift Aid

2.8 Computing Income Tax Liability and Income Tax Payable

2.9 Accrued Income Scheme

2.10 Child Benefit Income Tax Charge

2.11 Transferable Personal Allowance

2.12 Married Couples and Couples in a Civil Partnership

2.13 Chapter 2: Summary

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