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ACCAglobal Accountant杂志-2012年2月刊第七讲

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Boyce 发表于 2012-8-3 09:51:59 | 显示全部楼层 |阅读模式
ACCAglobal Accountant杂志-2012年2月刊第七讲

ACCA Student Accountant magazine archive February 2012

有关国际会计师资格acca p6(UK) 业绩目标19、20章节

RELEVANT TO ACCA QUALIFICATION PAPER P6 (UK) AND PERFORMANCE OBJECTIVES 19 AND 20 © 2012 ACCA

信托和税收

这是财政法的2011个版本的这篇文章。这是有关的考试做了六(英国)考试在2012。考生报考—(英国)2013应指金融法2012版的这篇文章,被发表在特许公认会计师公会网站2013。


本文已书面因为税收和转让信托资产和受托人是一个复杂的地区的英国税制。因此,有一个需要设置的规则,可能是检查和在这些领域的知识是不需要。然而,信托只代表少部分纸小六教学大纲和存在,本文不应该被视为一个迹象,税务信托是特别重要的。要求就信托包括P6教学大纲:

Trusts and tax

This is the Finance Act 2011 version of this article. It is relevant for candidates sitting the Paper P6 (UK) exam in 2012. Candidates sitting Paper P6 (UK) in 2013
should refer to the Finance Act 2012 version of this article, to be published on the ACCA website in 2013.

This article has been written because the taxation of trusts and the transfers of assets to and from trustees is a complicated area of the UK tax system.
Accordingly, there is a need to set out the rules that may be examined and those areas where knowledge is not required. However, trusts represent only asmall part of the Paper P6 syllabus and the existence of this article should not be seen as an indication that the taxation of trusts is of particular importance.

The requirements of the Paper P6 syllabus in respect of trusts include:

• the ability to define and distinguish between the different types of trust
• the ability to explain how income tax, capital gains tax, and inheritance tax
apply to transactions involving trusts
• knowledge of the tax implications of creating a trust – now or in the future –
including what will happen when trust property passes to the beneficiary
• knowledge of the inheritance tax implications of a settlor dying after
creating a trust
• the ability to explain how trusts can be used in tax and financial planning.


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 楼主| Boyce 发表于 2012-8-3 09:52:31 | 显示全部楼层
更多版面下载:

Trusts and tax - relevant to Paper P6 (UK) sa_feb12_p6_trusts.pdf (160.57 KB, 下载次数: 0)
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