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ACCA Paper P6
Following are the Exam tips for P6 Adanced Taxation that are likely to appear in Dec 2007 Attempt.
• Inheritance tax - death estate, tax calculation on gifts in lifetime and on death, BPR relief
• Capital gains tax - overseas aspects, incorporation relief, gift relief
• Corporation tax - groups and consortia,reorganisations, close companies, rollover relief
• VAT - special schemes, partial exemption, imports/exports
• Income tax - overseas aspects, termination payments, share schemes and EIS/VCT schemes |
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