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F6 IRL

  • 24-08-2011 1:06pm
    #1
    Registered Users, Registered Users 2 Posts: 21


    I'm a bit confused about top slicing relief in the taxation of termination payments. In the technical article on termination payments on the ACCA website it says "Top slicing relief will be available to the taxpayer, but this is currently not examinable at Paper F6 IRL", but in the ACCA Study Guide of F6 it says "Apply top slicing relief where the average rate of tax data is given". Just wondering if anyone else studying F6 knows if it will be examined or not. I have the BPP study text but it is no help as it was not updated with the new syllabus changes for 2011.

    Thanks.


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