2017年3月ACCA P6 Exam Tips LSBF

2017年04月25日 15:39
作者：高顿财经
阅读：（61）

摘要：立即下载 2017年ACCA考试**资料！ACCA考试必备！ IHT with the death estate including BPR and APR and lifetime gifts gifts with reservation...

立即下载2017年ACCA考试**资料！ACCA考试必备！

　　IHT with the death estate including BPR and APR and lifetime gifts gifts with reservation and relief for a fall in value.

　　Domicile including deemed domicile and election to be treated as UK domiciled and deed of variation.

　　Group question,sale of shares versus sale of the trade and assets.

　　Overseas aspects of corporation tax–branch versus subsidiary and controlled foreign companies.

　　Relief for trading losses made by a sole trader/partnership at the beginning or end of the trading cycle.

　　Choice of accounting date made by an unincorporated business.

　　Cash basis of accounting.

　　Residency rules,remittance basis and overseas aspects of income tax.

　　Investment in a VCT the theory versus investing in a registered pension scheme.

　　Overseas aspects of VAT.

　　Share incentive plan versus EMI share option scheme.

　　Ethics–conflict of interest or duties of a senior accounting officer.

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