2022年ACCA TX考试Chargeable gains for individuals有考纲变动吗？

ACCA考纲是帮助学员了解ACCA考试重难点的关键，因此学员要重视每次考纲的变化，为ACCA考试做好充分的准备。那么，2022年ACCA TX考试Chargeable gains for individuals有考纲变动吗？

2022年ACCA TX考试Chargeable gains for individuals有考纲变动，学员在学习的时候，要了解知识点的变化，为考试做好准备才可以。下面是给大家总结的考纲变化的点：

C3 (c): Gains and losses on the disposal of movable and immovable property.

动产和不动产处置收益和损失

修订：

-Part (c) amended to remove “principal” given that HMRC now refer to “private residence relief”.

鉴于 HMRC 删去“本金”，现参考“私宅救济”。

c) Calculate the chargeable gain when a private residence is disposed of.

当私人住宅被出售时，计算可收取的收益。

C5: The computation of capital gains tax – excluded topics

资本利得税的计算

修订：

-Excluded topics amended; wording added for clarity: Mixed use property being property with both commercial and residential parts.

混合用途物业，包括商业及住宅部分。

C6 (a) (ii) :

The use of exemptions and reliefs in deferring and minimising tax liabilities arising on the disposal of capital assets.

运用免税及减免措施，缓减处置资本资产所产生的税务责任，以及尽量减低税务责任。

修订：

-Wording amended for consistency and to agree to HMRC

wording:

(a)(ii) gift holdover relief for the gift of business assets.

为同 HMRC 保持一致而修订措辞：商业资产赠与延缓豁免。

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