P6 Exam Tips December 2015

时间:2016年05月23 17:05
ACCA考试
  P6 Exam Tips December 2015
  ACCA P6 Exam Tips:
 
  Sources[Kaplan,BPP,LSBF,Beckers Professional,First Intuition,MM University]
 
  ACCA P6 Advanced Taxation Paper Exam Tips for December 2015 Session are given below by famous tuition providers
 
  Kaplan
 
  Coming Soon
 
  BPP
 
  IHT with the death estate including BPR and APR and lifetime gifts into a trust and gifts with reservation.Domicile including deemed domicile.
 
  Group question involving losses,group relief and consortium relief.
 
  Transfer pricing,overseas branch vs overseas subsidiary.
 
  Partnership with a partner joining/leaving with opening year rules,choice of accounting date and conditions for a change of accounting date.
 
  Personal pension schemes versus occupational pension schemes.
 
  SEIS,EIS and VCT conditions and tax advantages.
 
  Capital gains tax including entrepreneurs’relief,shares matching rules.
 
  SEIS reinvestment relief.
 
  Group registration for VAT and overseas aspects of VAT.
 
  Purchase of own shares.
 
  Share options schemes–tax implications.
 
  Ethics.
 
  LSBF
 
  Make sure you utilize the 15 minutes reading time to select the best question from Section B and then planning your answer on the question paper so that when the time starts you can immediately start the paper to do that important question.
 
  Make sure you start with Section B which has short structured questions.Make sure you do the question first that you can do best and make sure you stick to time,no more than half an hour for each question.When you have done the first then move on to second best one and give it max half an hour.
 
  When you are starting a new question start it at new page of paper.Make sure you use nice clear headings&paragraphs to make examiner way through your paper.Secure the easy marks first.
 
  Carefully follow the examiner instructions in each question.Each question ask you about various things and will often give guidance as to what and how to get to right answer.Make sure you clearly follow the recipe.
 
  Beckers Professional
 
  Coming Soon
 
  First Intuition
 
  Business property relief.
 
  Use of second spouse nil rate band.
 
  Related property.
 
  Groups of companies,trading and capital losses.
 
  Double tax relief for companies.
 
  Degrouping charges.
 
  Incorporation relief.
 
  Furnished holiday lets.
 
  VAT partial exemption.
 
  Appeals and the four-track tribunal system.
 
  Benefits in kind or extra salary,income tax and national insurance implications.
 
  MM University
 
  Coming Soon
 
 丨本文由中国ACCA考试网整理发布,内容由OpenTuition提供,版权归原出版方所有。



关注微信公众平台:china_acca
扫描并关注微信公众号,领取ACCA学习资料大礼包!

上一篇:P5 Exam Tips December 2015

            

下一篇:P7 Exam Tips December 2015

更多信息推荐: 备考指南 考试资料 考经分享
视频推荐
< >
  • ACCA(全球)官网资料板块介绍
    ACCA考试变革:一年四次考试季!
    ACCA官方指导:ACCA考试P阶段选修科目的学习方法
    ACCA考官说丨专业的标志...
  • ACCA分享丨中国税务改革专题
    ACCA考试分季机考采访丨British Council中国区考试总监:Tim Hood
    ACCA采访丨British Council英国考试华北华中区运营经理:Wang Tong
    2016-2017年ACCA F5-F9分季机考干货
  • ACCA机考学员专访丨信达资本管理有限公司高级经理:张 璐
    2016-2017年ACCA考试分季机考注册报名指南
    辅导丨ACCA考试F5-F9科目分季机考详解
    ACCA感恩总结:过去的一年感谢有你!