ACCA P6 LSBF_FBT Exam Tips for Jun 200909年ACCA_CAT考试

文章作者 100test 发表时间 2009:06:15 07:34:10
来源 100Test.Com百考试题网


  P6 – advanced taxation
  FBT
  n Corporation tax
  n Income tax
  n Inheritance tax
  n Incorporation of a business (lifecycle of a sole trader style)
  n Share for share exchanges – perhaps to create a group
  of OMBs
  n Tax efficient ‘remuneration’ planning for a director
  n Industrial buildings allowances (specifically on a building
  being sold)
  FTC
  P6 – Advanced Taxation
  - IHT vs CGT for lifetime gifts
  - Sole trader/partnership cessation (IT, NICs, CGT and VAT),
  possibly with incorporation
  - Lease versus buy for assets
  - Employed versus self-employed (IT and NICs)
  - Badges of trade (IT vs CGT)
  - Trusts (not a whole question)
  - Corporation tax – possible areas:
  -R&.D
  -SSE
  -Expansion overseas/CFCs
  -Group reorganisations
  -Liquidations
  - Overseas aspects of personal tax
  - VAT group registration
  - Ethics (up to 5 marks)

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