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ACCA TX（F6）新旧税率对比！6月考季需要重学吗？
文章来源：网络
发布时间：2020-02-20 16:36
阅读：2754次
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？
适用版本 ACCA-TX*（UK）
Individual income tax
Capital gains tax
Investors’ relief：
1. 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.
2. 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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