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TX新旧税制税率差异在哪里？
文章来源：中博教育
发布时间：2020-02-14 18:24
阅读：2791次
各位奋斗在TX的童鞋们：
相信大家已经获知因疫情原因，2020年3月ACCA大陆及香港地区的考试已经取消的情况。3月正恰逢TX税制税率的变更期，相信很多童鞋都在困扰新的税率税制和已经学过的差异在哪里？
中博与你一直在一起，当然知道你的心声，你的困扰，特此汇总差异对比，为你解决困扰！
三月虽逝，六月将来，停课不停学，停考不停卡，让我们 6 月考场见。
中博！陪伴你！成就你！
适用版本 ACCA-TX*（UK）
Individual income tax
Individual income tax
Individual income tax
Individual income tax
Capital gains tax
Investors’ relief
Conditions
Investors’ relief effectively extends entrepreneurs’ relief to external investors in trading companies which are not listed (unquoted) on a stock exchange.
Qualifying gains are taxed at a rate of 10%. To qualify for investors’ relief, shares must be:
(1) newly issued shares acquired by subscription.
(2) owned for at least three years after 6 April 2016.
With certain exceptions (such as being an unremunerated director) the investor must not be an employee or a director of the company whilst owning the shares.
The lifetime limit
The lifetime limit for capital gain qualifying for Investors’ relief is £10,000,000 in tax year 2019/20.
Inheritance tax
Corporation tax & VAT: 没有任何改变
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