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Additional info for ACCA - F6 - Taxation FA 2010: Study Text
Different taxes have different social effects: (a) Direct taxes based on income and profits (income tax), gains (capital gains tax) or wealth (inheritance tax) tax only those who have these resources. (b) Indirect taxes paid by the consumer (VAT) discourage spending and encourage saving. Lower or nil rates of tax can be levied on essentials, such as food. (c) Progressive taxes such as income tax, where the proportion of the income or gains paid over in tax increases as income/gains rise, target those who can afford to pay.
Tax appeals are heard by the Tax Tribunal which is made up of two tiers: (a) (b) First Tier Tribunal, and Upper Tribunal The First Tier Tribunal deals with most cases other than complex cases. The Upper Tribunal deals with complex cases which either involve an important issue of tax law or a large financial sum. The Upper Tribunal also hears appeals against decisions of the First Tier Tribunal. We look at the appeals system in more detail later in this Text. 2 Different sources of revenue law As stated above, taxes are imposed by statute.
The additional rate of tax applies to taxable income in excess of £150,000. Question Additional rate In 2010/11, Julian has employment income of £148,000, receives bank interest of £5,000 and dividends of £18,000. Calculate Julian’s tax liability for 2010/11. 2 Steps in the income tax computation We now summarise the steps required in a full income tax computation and then show examples of the different computations you might be asked to prepare in the examination. You have already met all the steps separately earlier in this chapter.
ACCA - F6 - Taxation FA 2010: Study Text by BPP Learning Media Ltd