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ACCA考试技巧：P6 Advanced Taxation

来源：高顿网校 2015-07-15

　　Kaplan

　　Business property relief.

　　Use of second spouse nil rateband.

　　Related property.

　　Groups of companies, trading andcapital losses.

　　Double tax relief for companies.

　　De-grouping charges.

　　Incorporation relief.

　　Furnished holiday lets.

　　VAT partial exemption.

　　Appeals and the four tracktribunal system.

　　Benefits in kind or extra salary,income tax and national insurance implications.

　　BPP

　　The exam will comprise twocompulsory questions within Section Awhichwill both be of a case study style. The first question will be 35 marks inlength and will contain four marks for professional skills. The second will befor 25 marks in total and will contain no professional skills marks. One ofthese questions will focus on personal tax issues and the other will focus oncorporate tax issues.

　　SectionB will comprise three questions, each of20 marks in length of which only two are to be answered. These will be in amore succinct, note form style.The whole syllabus is examinable throughout thepaper.

　　The paper will examinecandidates’ ability to analyse and evaluate the tax implications of varioussituations, numerical calculations will only be required to assist in producingan answer and no purely numerical questions will be set.

　　Topics we would expect to seeare:

　　– Groups of companies involvingoverseas aspects

　　–Unincorporated businessparticularly loss relief or involving a partnership

　　– Capital gains tax versusinheritance tax

　　– Overseas aspects particularlythe new rules on residence

　　– Personal service company

　　– Company purchase of own shares

　　– Enterprise investment schemes/venture capital trusts

　　– Change in accounting date

　　– Takeover

　　– VAT partial exemption

　　– Transfer of trade versus sale ofsubsidiary

　　– Disincorporation relief

　　– Pension contributions

　　LSBF

　　IHT with the death estateincluding BPR and APR and lifetime gifts into a trust.

　　Takeovers/mergers.

　　Company selling shares and the substantialshare exemption or a company selling the trade and assets.

　　Research and developmentexpenditure for large companies.

　　Badges of trade, partnership witha partner joining/leaving with opening year rules, choice of accounting date.

　　Trading losses at the beginningof the trading cycle maybe in a partnership.

　　Disincorporation relief.

　　Personal pension schemes.

　　SEIS, EIS and VCT conditions andtax advantages.

　　Capital gains tax includingentrepreneurs’ relief, shares matching rules.

　　Group registration for VAT.

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