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(Finance Act 2006) 2007年12月F6和P6考生应该读

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首段内容如下,(共8页,PDF形式)

This article looks at the changes made by the Finance Act 2006, and should be read by students taking Paper F6, Taxation (UK) at the December 2007 session. Students sitting Paper P6, Advanced Taxation (UK) at the December 2007 session should read this article in conjunction with the appendix on page 94. The aim of this article is to summarise the changes made by the Finance Act 2006, 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 2006, but which only came into effect from 6 April 2006.

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