This article looks at the changes made by the Fi【DOC精选】.docVIP

下载本文档

16
0
约4.59万字
约 42页
2017-02-16 发布于江苏
举报
版权申诉

This article looks at the changes made by the Fi【DOC精选】.doc

1、原创力文档（book118）网站文档一经付费（服务费），不意味着购买了该文档的版权，仅供个人/单位学习、研究之用，不得用于商业用途，未经授权，严禁复制、发行、汇编、翻译或者网络传播等，侵权必究。。
2、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。如您付费，意味着您自己接受本站规则且自行承担风险，本站不退款、不进行额外附加服务；查看《如何避免下载的几个坑》。如果您已付费下载过本站文档，您可以点击这里二次下载。
3、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等，请点击“版权申诉”（推荐），也可以打举报电话：400-050-0827(电话支持时间：9:00-18:30)。
4、该文档为VIP文档，如果想要下载，成为VIP会员后，下载免费。
5、成为VIP后，下载本文档将扣除1次下载权益。下载后，不支持退款、换文档。如有疑问请联系我们。
6、成为VIP后，您将拥有八大权益，权益包括：VIP文档下载权益、阅读免打扰、文档格式转换、高级专利检索、专属身份标志、高级客服、多端互通、版权登记。
7、VIP文档为合作方或网友上传，每下载1次，网站将根据用户上传文档的质量评分、类型等，对文档贡献者给予高额补贴、流量扶持。如果你也想贡献VIP文档。上传文档

　　This article looks at the changes made by the Finance Act 2014, and should be read by those of you who are taking Paper F6 (UK) in an exam in the financial year 1 April 2015 to 31 March 2016. The aim of the article is to summarise the changes made by the Finance Act 2014 and to look at the more important changes in greater detail. The article also includes details of legislation that was enacted prior to the Finance Act 2014, but has only come into effect from 6 April 2014. The article does not refer to any amendments to the Paper F6 (UK) syllabus coverage unless they directly relate to legislative changes and candidates should therefore consult the Paper F6 (UK) Syllabus and Study Guide for the financial year 1 April 2015 to 31 March 2016 for details of such amendments. 　　　　Please note that if you are sitting Paper F6 (UK) in December 2014, you will be examined on the Finance Act 2013, which is the legislation as it relates to the tax year 2013–14. Therefore this article is not relevant to you, and you should instead refer to the Finance Act 2013 article published on the ACCA website (see Related links). 　　　　INCOME TAX 　　　　Rates of income tax 　　　　The rates of income tax for the tax year 2014–15 are as follows: 　　　　 Normal rates Dividend rates 　　　　Basic rate ￡1 to ￡31,865 20% 10% 　　　　Higher rate ￡31,866 to ￡150,000 40% 32.5% 　　　　Additional rate ￡150,001 and over 45% 37.5% 　　　　A starting rate of 10% applies to savings income where it falls within the first ￡2,880 of taxable income. If non-savings income exceeds ￡2,880 the starting rate of 10% for savings does not apply. In this case savings income is taxed at the basic rate of 20% if it falls below the higher rate threshold of ￡31,865, at the higher rate of 40% if it falls between the higher rate threshold of ￡31,865 and the additional rate threshold of ￡150,000, and at the additional rate of 45% if it exceeds the additional rate threshold of ￡150,000. 　　　　Personal allowances 　　　　Personal allowances for