ACCA P6 Ftc Exam Tips for December 2008ACCA_CAT

文章作者 100test 发表时间 2009:01:11 00:03:29
来源 100Test.Com百考试题网

　　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)