ACCA P6 KAPLAN EXAM TIPS DECEMBER 2014 EXAMS

P6 KAPLAN EXAM TIPS DECEMBER 2014 EXAMS|ACCA
These should only be used in along with proper studying. Please also read all the Examiner’s Articles which are available on the ACCA Global website.

Corporation tax

- Consortium relief
- Overseas aspects: CFCs
- Anti-avoidance: pre entry capital losses and trading losses

- R&D
- Intangibles
- Patent box

Capital gains

- Reliefs: rollover, gift, disincorporation  

Inheritance tax

- BPR/APR
- Deed of variation
- New IHT rate for charitable legacies
- Lifetime gifts computation

Income tax

- Income tax comps at marginal rates
- Benefits: car



- Share incentive plans
- Overseas aspects

Personal financial planning

- VCT / seed EIS

Trusts

- Description and income tax aspects

VAT  

- Registration - Pre-registration input VAT  

Scenarios

- Employed vs. self-employed
- Sole trader vs. company



- Lease vs. buy
assets: net cost
- IHT vs CGT for gifts

Stamp duty and SDLT

Ethics