F6 Taxation (UK)– 税法 期末知识点复习 （一）

1.

For one company to be a 75% subsidiary of another, the holding company must have:

1.At least 75% of the ordinary share capital of the subsidiary;

2.A right to at least 75% of the distributable income of the subsidiary;

3.A tight at least 75% of the net assets of the subsidiary were it to be wound up。

2.

在题干中如果同时出现Donation to political parties and qualifying charitable donation的时候，donation to political parties在计算trading profit的时候加上就可以了。但是qualifying charitable donation就要在计算trading profit的时候先加上，然后再减去，对于non-qualifying donation来说，在计算trading profit的时候，也不用增加。

3.

针对于Fuel benefit来说，不管题目中给咱们多少金额，全都按照21,100来计算，这个是税法的规定，然后针对于Private usage来说，您需要记住如下的规定，'The fuel benefit is also reduced id private fuel is not available for part of a tax year. However, if private fuel later becomes available in the same tax year, the reduction is not made.'。

4.

Class 1的征收范围

Earnings broadly comparise gross pay, excluding benefits which cannot be turned into cash by surrender (eg holiday). Earnings also include payments for use of the employee's own car on business over the approved amount of 45p per mile (irrespective to total mileage.)

Certain payments are exempt. In general the income tax NIC exemptions mirror one another. For example, payment of personal incidental expenses covered by the ￡5/￡10 a night income tax de minimis exemption are excluded from NIC earnings.

An expense with a business purpose is not treated as earnings.

In general, non cash vouchsers are subject to Class A NICs.

Class 1A的征收范围

Class 1A NICs are payable by employers on benefits provided for employees.

It is in respect of most taxable benfits. Taxable benefits are calculated in accordance with income tax rules. There is no Class 1A in respect of any benefits already treated as earnings for Class 1 purposes (eg non cash vouchers). Tax exempt benefits are not liable to Class 1A NIC

No contribution are levied when an employee is earning less than ￡8,500 a year.