ACCA Exam Tips December 2009 (P6)

Paper P6 (PQ Magazine)

Taxation aspects of property and investment income.

Self-assessment for individuals and partnerships.

Taxation of group companies and consortia.

Computing trading losses.

Ethics and tax planning.

Rollover relief.

Lease vs buy for assets.

VAT capital goods scheme.

IHT death estate.

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Paper P6 (BPP)

Section A
Q1 Case study scenario involving personal tax issues.
Covering overseas aspects of income tax, calculation of DTR, choice of remuneration package involving share schemes, property income, capital gains.

Q2 Case study scenario involving group of companies; group relief, capital gains groups implications including consequences of selling a subsidiary, VAT issues of a group

Section B
Q3 IHT and CGT consequences of gifting wealth in lifetime or on death
Q4 Purchase of own shares, close companies, liquidation
Q5 Unincorporated business versus company, involving loss relief

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Source:-
PQ Magazine
BPP

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