ACCA考试复习回顾《税务F6》辅导5.docVIP

ACCA考试复习回顾《税务F6》辅导5 本文由高顿ACCA整理发布，转载请注明出处 　　RELEVANT TO ACCA QUALIFICATION PAPER F6 （UK）? 　　2013 ACCA ? 　　Benefits ? 　　This article is relevant to those of you taking Paper F6 （UK） in either the June or ? 　　December 2013 sittings, and is based on tax legislation as it applies to the tax year ? 　　2012?3 （Finance Act 2012）。 ? 　　Benefits feature regularly in the Paper F6 （UK） exam, although such questions are ? 　　generally not answered as well as would be expected. The article is not intended to ? 　　cover every aspect of benefits, but instead mainly covers those areas that are more ? 　　commonly examined. Motor cars are not covered as they are dealt with in a separate ? 　　article. ? 　　LIVING ACCOMMODATION ? 　　There are four aspects to consider: ? 　　?The basic benefit is the annual value of the property. If the property is rented ? 　　then the basic benefit is the higher of the annual value and the amount of rent ? 　　paid. ? 　　?There is an additional benefit if the property costs more than ?5,000. This is ? 　　calculated as: ? 　　（Cost ??5,000） x 4% （the official rate of interest） ? 　　Cost is the cost of the property plus any subsequent improvements. However, ? 　　where the property was purchased more than six years before first being ? 　　provided to the employee, then the cost figure is replaced by the market value ? 　　when first provided （again plus any subsequent improvements）。 ? 　　?If the employer pays for the running costs relating to the property then the ? 　　amount paid will also be a benefit. ? 　　?If the employer has furnished the property, then the benefit for the use of the ? 　　furniture is based on 20% of its cost. ? 　　EXAMPLE 1 ? 　　During the tax year 2012?3 Prop plc provided three of its employees with living ? 　　accommodation. ? 　　Alex has been provided with living accommodation since 1 January 2010. Prop plc ? 　　had purchased the property in 2009 for ?60,000, and it was valued at ?85,000 on ? 　　1 January 2010. Improvements costing ?3,000 were made to the prope