2017年6月ACCA P6 Exam Tips BPP
摘要：立即下载 2017年ACCA考试**资料 ！ACCA考试必备！ The exam will comprise of two compulsory questions within Section A which will both be of...
立即下载2017年ACCA考试**资料！ACCA考试必备！
The exam will comprise of two compulsory questions within Section A which will both be of a case study style.The first question will be 35 marks in length and will contain four marks for professional skills.The second will be for 25 marks in total and will contain no professional skills marks.One of these questions will focus on personal tax issues and the other will focus on corporate tax issues.
Section B will comprise three questions,each of 20 marks in length of which only two are to be answered.These will be in a more succinct,note form style.The whole syllabus is examinable throughout the paper.The paper will examine candidates’ability to analyse and evaluate the tax implications of various situations,numerical calculations will only be required to assist in producing an answer and no purely numerical questions will be set.
Topics we would expect to see are:
Groups of companies involving overseas aspects and losses
Unincorporated business particularly loss relief or involving a partnership,basis period rules should also be expected.
Capital gains tax versus inheritance tax including availability of reliefs
Overseas aspects of income tax,capital gains tax,IHT or corporation tax
Personal service company Share schemes
Company purchase of own shares
Enterprise investment schemes/Seed EIS/venture capital trusts
Takeover
VAT-partial exemption or land and buildings or transfer of a going concern or overseas transactions
Transfer of trade versus sale of subsidiary
Disincorporation relief
Pension contributions
Patent box,research and development expenditure
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“本文转载自accaexamtips.net，原文链接:http://www.accaexamtips.net/2017/05/acca-P6-exam-tips-june-2017/，再转载请注明出处
