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  • Symptoms

    Transféré par

    Imran Mobin
    26 vues4 pages
    The document provides an overview of topics covered on the ACCA P6 Advanced Taxation exam, including: 1) Corporation tax, loan relationships, group relief for tax planning, capital allowances, expansion overseas, controlled foreign companies, double tax relief, research and development, takeovers, capital gains tax reliefs, and inheritance tax. 2) Sole trader/partnership cessation and losses, benefits, VAT, partial exemption, scenarios comparing leasing vs. buying assets, incorporation, distinguishing between income/capital gains and employment/self-employment. 3) Ethics, inheritance tax with death estates, instalment options, controlled foreign companies, sole trader start-up rules, personal service companies, and

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    The document provides an overview of topics covered on the ACCA P6 Advanced Taxation exam, including: 1) Corporation tax, loan relationships, group relief for tax planning, capital allowances, expansion overseas, controlled foreign companies, double tax relief, research and development, takeovers, capital gains tax reliefs, and inheritance tax. 2) Sole trader/partnership cessation and losses, benefits, VAT, partial exemption, scenarios comparing leasing vs. buying assets, incorporation, distinguishing between income/capital gains and employment/self-employment. 3) Ethics, inheritance tax with death estates, instalment options, controlled foreign companies, sole trader start-up rules, personal service companies, and

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    26 vues4 pages

    Symptoms

    Transféré par

    Imran Mobin
    The document provides an overview of topics covered on the ACCA P6 Advanced Taxation exam, including: 1) Corporation tax, loan relationships, group relief for tax planning, capital allowances, expansion overseas, controlled foreign companies, double tax relief, research and development, takeovers, capital gains tax reliefs, and inheritance tax. 2) Sole trader/partnership cessation and losses, benefits, VAT, partial exemption, scenarios comparing leasing vs. buying assets, incorporation, distinguishing between income/capital gains and employment/self-employment. 3) Ethics, inheritance tax with death estates, instalment options, controlled foreign companies, sole trader start-up rules, personal service companies, and

    Droits d'auteur :

    Attribution Non-Commercial (BY-NC)
    Téléchargez comme XLSX, PDF, TXT ou lisez en ligne sur Scribd
    Signaler comme contenu inapproprié
    sur 4

    KAPLAN EXAM TIPS FOR ACCA P6 P6 ADVANCED TAXATION Corporation tax Loan relationship rules Group relief tax

    ax planning; consortium relief, company losses Capital allowances with AIA Expansion overseas: branch vs. subsidiary CFCs Double tax relief: WHT and ULT Research and development Takeovers: pre acquisition trading and capital losses Close companies Capital gains tax Reliefs: incorporation relief, Entrepreneurs' relief, gift relief Capital gains groups Share takeovers or reorganisations Inheritance tax Estate computations Business property relief Planning Income tax Overseas aspects for employees Sole trader/partnerships cessation, with planning, possibly losses Benefits: car, loan, accommodation, share schemes VAT Land and buildings, including capital goods scheme VAT groups Partial exemption Overseas aspects Scenarios Lease vs. buy assets: net cost Incorporation: all aspects (IT, NICs, CGT, VAT, stamp duty) Badges of trade: IT vs. CGT Employee vs. partner CGT vs. IHT for lifetime gifts

    Ethics! P6 IHT with the death estate including BPR, APR and valuation rules. Transfer of unused nil rate band between spouses. Changing the will after a person is dead. Instalment option for paying IHT. A big company question regarding a company selling its trade and assets. Controlled foreign companies and transfer pricing. Sole trader starting to trade with opening year rules, choice of accounting date, capital allowances and maybe trading losses at the beginning of the trading cycle. Maybe Rules for personal service companies Incorporation of a business including incorporation relief and the election to transfer plant and machinery at TWDV. Self assessment for individuals, consequences of filing the tax return late and paying the balancing payment late. Ethics and deliberate tax defaulters

    F7 Q1:CSFP or CIS with associates and contingent or deferred consideration; or CSFP plus CIS without Assoc. Q2:Redrafting published accounts; or normal Published, both with 15 marks on standards. Q3:Interpretation and/or cash flow, with 5 marks on standards. Q4:Mixed standards and concepts, eg financial instruments, non-current assets, contracts, deferred tax, discontinued operati Q5:Mixed standards, eg substance, EPS, leasing, accounting policy changes, intangibles

    x, discontinued operations.

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