P6 Exam Tips by BPP
December 2009

These are effectively the most examinable topics for
P6 Advanced Taxation i.e. the areas that you must be fully comfortable with before the December 2009 exams.

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

Please note that these tips are based on our experience as a leading ACCA tuition provider. You should ensure you have a complete and solid knowledge of the entire syllabus in addition to the tips above.Question practice is key to success so try to attempt as many questions as you can in the run up to the exams.