Taxation (TX/F6) Practice Test
Este examen se retira el miércoles, 30 de junio de 2027.
ACCA indica E1 como el reemplazo directo; todavía no hay un examen de práctica para él.
Gana confianza para Taxation (TX/F6). Practica los conceptos, comprende las respuestas y refuerza tus conocimientos pregunta a pregunta.
Probar una preguntaDescripción y detalles del examen
The Taxation TX/F6 exam is a comprehensive assessment of knowledge and application skills within the UK tax system, as defined by the current Finance Act. It is a core component of professional accounting qualifications, designed to test a candidate's ability to compute tax liabilities, advise on tax efficiency, and understand compliance obligations for individuals, single companies, and groups. The exam rigorously evaluates understanding of income tax, corporation tax, capital gains tax, inheritance tax, and VAT, alongside the ethical and administrative framework governing UK taxation. It is intended for aspiring accountants, auditors, and finance professionals who require a robust, practical understanding of taxation to advise clients or manage corporate finances. Successfully passing TX/F6 demonstrates a solid, applicable foundation in tax principles, equipping candidates with the technical competence essential for roles in practice, industry, or further professional advancement.
Preguntas de Muestra
Elige una respuesta y consulta la explicación para ver cómo funciona la práctica.
Ivybridge Logistics Ltd made a trading loss in the year ended 31 March 2025 after a profitable year ended 31 March 2024. It wants cash-flow relief and has no group companies. Which loss relief route is most relevant?
Carys and a partner receive Child Benefit of GBP4,012 in 2024/25. Carys's adjusted net income is GBP62,000 and the partner has income of GBP18,000. What High Income Child Benefit Charge treatment is correct?
Farah gifts shares in an unquoted trading company to an adult child in November 2024. Both parties are UK resident and want to avoid an immediate CGT charge for the donor. What relief is most relevant?
Maya made a lifetime transfer of GBP470,000 into a discretionary trust on 1 June 2024 and had made no earlier chargeable transfers. The annual exemption for 2024/25 is available. What immediate IHT treatment is correct?
Imran sold an antique table, a non-wasting chattel, in September 2024 for GBP7,600. It had cost GBP3,200 and no enhancement expenditure was incurred. Which gain should be used before annual exemption?
Oportunidades profesionales y salario
Los rangos son cifras del mercado de EE. UU. salvo que se muestre un rango local.
Qué temas cubre este examen
01Capital gains tax
This domain addresses the taxation of gains arising from the disposal of assets by individuals and corporate entities. It requires candidates to accurately compute chargeable gains and understand the reporting requirements associated with the disposal of various types of business assets.
02Corporate tax
This domain focuses on the tax obligations of limited companies, including the calculation of taxable profits and corporate tax liabilities. Candidates are expected to master the technical requirements for reporting company profits and ensuring compliance with all relevant corporate tax regulations.
03Personal income tax
This domain covers the taxation of individuals, including income sources, allowances, and the calculation of personal tax liabilities. Candidates must demonstrate a clear understanding of how these specific tax rules apply to various personal financial scenarios and individual taxpayer obligations.
04VAT
This domain covers the administration and calculation of Value Added Tax, including registration requirements and return submissions. Candidates must be proficient in managing VAT compliance, calculating tax liabilities, and understanding the administrative processes involved in maintaining accurate VAT records for businesses.