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  1. #1
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    Arrow P6 Exam Tips for December 2008

    [SHOWTOGROUPS="10"]P6 by Kaplan
    • Corporation tax including IBA, loss relief (S393A), group and consortium relief, overseas subsidiaries, group gains and VAT
    • Key scenarios:
    • One or more of the following is likely to feature on the exam:
    • CGT vs IHT for lifetime gifts
    • Employed vs self-employed (IT and NICs)
    • Badges of trade (IT vs CGT)
    • Employee vs partner (IT and NICs)
    • Extraction of funds from company: salary vs dividend (IT, NICs, Corp. Tax)
    • Incorporation (IT, NICs, VAT, CGT), perhaps with incorporation relief vs gift relief
    • Comparison of employment packages and benefits (eg. cash vs car, share options vs bonus)
    • Corporation tax disposal of business: sale of shares vs sale of assets
    • Close companies maybe a letter on this
    • VAT cash accounting scheme, annual accounting scheme, due date for registration
    • Financial planning sources of finance, lease versus buy, investments including EIS vs VCT, the Financial Services and Markets Act 2000, pensions
    [/SHOWTOGROUPS]
    Last edited by jazib; 11-14-2008 at 04:29 PM.

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