ACCA UK TAXATION CHAPTER 2 BASIC INCOME TAX COMPUTATION (PART 2)

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John
English
College Students
Professional Academic
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Summary
The session covers UK taxation, focusing on income tax computation, personal allowances, charitable giving, and child benefit tax charges. It explains how residency status affects tax obligations, detailing the processes for determining residency through automatic tests and sufficient ties. Practical examples illustrate concepts, emphasizing the importance of understanding tax relief mechanisms.
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