Chapter 1 Ethics

　　*Fundamental principle*5&interpretation Study Manual P 3-5

　　*Threats*5&Safeguards Study Manual P 6

　　*Conflict resolution Study Manual P 7-8

　　*Cf.tax avoidance is legal

　　tax evasion is illegal

　　*Money laundering Study Manual P10-11

　　Chapter 2 Introduction to taxation

　　*objectives(1.2-1.5)Study Manual P19-21

　　*definition of tax year and financial year

　　*difference of companies and partnerships in liability for taxes

　　*tax law and practices Study Manual P 23-24

　　Chapter3 Introduction to income tax

　　*Category of income(chargeable income,exempt income,non-savings income,savings income,dividend income)

　　*Definition and figure of PA

　　*Net income=non-savings income+savings income+dividend income

　　Taxable income=Net income-PA

　　*Difference among non-savings income,savings income and dividend income in computing tax liability

　　*Effect of personal savings allowance on savings income,effect of dividend allowance on dividend income

　　*Gift Aid

　　*MCA&Marriage allowance

　　Chapter 4 Employment income

　　*Definition of general earnings

　　*calculation of exempt and taxable benefits

　　*voucher,living accommodation,cars,vans and some other assets are taxable benefits

　　*exempt assets Study Manual P 66-67

　　“PAYE code&K code Study Manual P 68-69

　　Chapter 5 Trading profits

　　*Badges of trade Study Manual P 91-92

　　*Adjustment to profits Study Manual P 92-93

　　*Allowable and disallowable expenditure:trading propose

　　(capital/general provision/bad debts/entertainment and gifts/donations and subscriptions/fines and penalties/interest/legal and professional fees/irrecoverable value added tax/employment payments and pensions/car leasing and rental costs)

　　whether allowable or disallowable

　　*other adjustments Study Manual P 98

　　Chapter 6 Capital allowances

　　*objective:capital assets such as PPE

　　*calculation and definition of acquisition cost,disposal value Study Manual P 120

　　*Main pool writing down allowance,WDA,TWDV

　　Study Manual P 121-122&Worked example

　　*main pool first year allowance Study Manual P 122

　　*AIA,FYAs,WDA calculation

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