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)