F6 Taxation (UK)– 稅法 期末知識(shí)點(diǎn)復(fù)習(xí) （一）

1.

For one company to be a 75% subsidiary of another, the holding company must have:

1.At least 75% of the ordinary share capital of the subsidiary;

2.A right to at least 75% of the distributable income of the subsidiary;

3.A tight at least 75% of the net assets of the subsidiary were it to be wound up。

2.

在題干中如果同時(shí)出現(xiàn)Donation to political parties and qualifying charitable donation的時(shí)候，donation to political parties在計(jì)算trading profit的時(shí)候加上就可以了。但是qualifying charitable donation就要在計(jì)算trading profit的時(shí)候先加上，然后再減去，對(duì)于non-qualifying donation來說，在計(jì)算trading profit的時(shí)候，也不用增加。

3.

針對(duì)于Fuel benefit來說，不管題目中給咱們多少金額，全都按照21,100來計(jì)算，這個(gè)是稅法的規(guī)定，然后針對(duì)于Private usage來說，您需要記住如下的規(guī)定，'The fuel benefit is also reduced id private fuel is not available for part of a tax year. However, if private fuel later becomes available in the same tax year, the reduction is not made.'。

4.

Class 1的征收范圍

Earnings broadly comparise gross pay, excluding benefits which cannot be turned into cash by surrender (eg holiday). Earnings also include payments for use of the employee's own car on business over the approved amount of 45p per mile (irrespective to total mileage.)

Certain payments are exempt. In general the income tax NIC exemptions mirror one another. For example, payment of personal incidental expenses covered by the ￡5/￡10 a night income tax de minimis exemption are excluded from NIC earnings.

An expense with a business purpose is not treated as earnings.

In general, non cash vouchsers are subject to Class A NICs.

Class 1A的征收范圍

Class 1A NICs are payable by employers on benefits provided for employees.

It is in respect of most taxable benfits. Taxable benefits are calculated in accordance with income tax rules. There is no Class 1A in respect of any benefits already treated as earnings for Class 1 purposes (eg non cash vouchers). Tax exempt benefits are not liable to Class 1A NIC

No contribution are levied when an employee is earning less than ￡8,500 a year.