2012年6月ACCA考试科目F6考试考点预测Tips

2012年6月ACCA考试科目F6考试考点预测Tips
使用说明：
1. F6的考点相对稳定，加下划线内容为每次考试的必考内容。
2. F6需要大量的练习，绝对不能仅仅依靠tips，该预测仅帮助大家作为复习参考使用。
Topics in syllabus
l Individual Income Tax
l National Insurance Contribution
l Corporation Tax
l Capital Gain Tax
l Inheritance Tax
l Value Added Tax
3. Key Knowledge
a) Individual Income Tax
l Perhaps a partnership with tax adjustment for trading purpose
l Capital allowance, especially the private use assets;
l Sole trader basis, especially the rule for changing of accounting date
l Benefit, especially the child care vouchers and approved mileage allowance
l The rule for individual saving accounts
l Reduced age allowance / reduced personal allowance;
l Pension, especially the personal pension scheme, MAA and annual allowance;
l Calculation of income tax liability, especially taking the consideration of gift aid donation and
personal pension scheme
l National insurance contribution;
l Tax return deadline & late penalty;
l Tax payment deadline and amount
b) Corporation Tax
l Tax adjustment, including non-deductible expense, capital allowance;
l Chargeable gain, especially the indexation allowance for share pool;
l The definition of associated company
l 75% group, including the corresponding accounting period and order of claim;
l Trading loss VS group loss
l The definition of capital gain group and transfer pricing
l The calculation of lower limit and upper limit
l Calculation of tax liability, especially where the accounting period spans FY2010 and FY2011
l Tax return and payment deadline.
c) Capital Gain Tax
l Qualifying assets for entrepreneur’s relief rate;
l Roll-over relief, especially the depreciating assets;
l Special rule for shares when claiming hold-over relief;
l Incorporation relief;
l Calculation of CGT
d) Inheritance Tax
l Lifetime transfer, especially when the tax is paid by donor;
l Additional tax arising on death;
l Death transfer;
l Exempt transfer
l Transfer of nil rate band
l Advantage of lifetime transfer;
e) Value Added Tax
l Calculation;
l Export & Import;
l Group registration;
l Tax point and cash accounting scheme.