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ACCA P6 Advanced Taxation Mock Test Papers

ACCA P6 Advanced Taxation Mock Test Papers

ACCA P6 Advanced Taxation Mock Test Papers : There are many test papers available here to support you in your studies.

ACCA P6 Advanced Taxation Mock Test Papers : The syllabus and study guide for P6 Advanced Taxation United Kingdom (UK) is designed to help with planning study and to provide detailed information on what could be assessed in any examination session.

ACCA P6 Advanced Taxation Mock Test Papers

ACCA P6 Advanced Taxation Mock Test Papers :  MAIN CAPABILITIES

On successful completion of this paper candidates should be able to:

  •  Apply further knowledge and understanding of the UK tax system through the study of more advanced topics within the taxes studied previously and the study of stamp taxes
  •  Identify and evaluate the impact of relevant taxes on various situations and courses of action, including the interaction of taxes
  • Provide advice on minimising and/or deferring tax liabilities by the use of standard tax planning measures
  •  Communicate with clients, HM Revenue and Customs and other professionals in an appropriate manner.

ACCA P6 Advanced Taxation Mock Test Papers

ACCA P6 Advanced Taxation Mock Test Papers :  DETAILED SYLLABUS:

A Knowledge and understanding of the UK tax system through the study of more advanced topics within the taxes studied previously and the study of stamp taxes.

1. Income and income tax liabilities in situations involving further overseas aspects and in relation to trusts, and the application of additional exemptions and reliefs.

2. Chargeable gains and capital gains tax liabilities in situations involving further overseas aspects and in relation to closely related persons and trusts, and the application of additional exemptions and reliefs.

3. Inheritance tax in situations involving further aspects of the scope of the tax and the calculation of the liabilities arising, the principles of valuation and the reliefs available, transfers of property to and from trusts, overseas aspects and further aspects of administration.

4. Corporation tax liabilities in situations involving overseas and further group aspects and in relation to special types of company, and the application of additional exemptions and reliefs.

5. Stamp taxes

6. Value added tax, tax administration and the UK tax system

B The impact of relevant taxes on various situations and courses of action, including the interaction of taxes

1. Taxes applicable to a given situation or course of action and their impact.

2. Alternative ways of achieving personal or business outcomes may lead to different tax consequences.

3. Taxation effects of the financial decisions made by businesses (corporate and unincorporated) and by individuals

4. Tax advantages and/or disadvantages of alternative courses of action.

5. Statutory obligations imposed in a given situation, including any time limits for action and the implications of non-compliance.

C Minimising and/or deferring tax liabilities by the use of standard tax planning measures

1. Types of investment and other expenditure that will result in a reduction in tax liabilities for an individual and/or a business.

2. Legitimate tax planning measures, by which the tax liabilities arising from a particular situation or course of action can be mitigated.

3. The appropriateness of such investment, expenditure or measures, given a particular taxpayer’s circumstances or stated objectives.

4. The mitigation of tax in the manner recommended, by reference to numerical analysis and/or reasoned argument.

5. Ethical and professional issues arising from the giving of tax planning advice.

6. Current issues in taxation.

D Communicating with clients, HM Revenue and Customs and other professionals

1. Communication of advice, recommendations and information in the required format.

2. Presentation of written information, in language appropriate to the purpose of the communication and the intended recipient.

3. Conclusions reached with relevant supporting computations.

4. Assumptions made or limitations in the analysis provided, together with any inadequacies in the information available and/or additional information required to provide a fuller analysis.

5. Other non-tax factors that should be considered.

ACCA P6 Advanced Taxation Mock Test Papers

ACCA P6 Advanced Taxation Mock Test Papers :  The paper consists of two sections:

Section A consists of two compulsory questions. Question 1 has 35 marks, including 4 professional marks, and question 2 has 25 marks

Section B consists of three 20-mark questions, two of which must be answered.

Questions will be scenario based and will normally involve consideration of more than one tax, together with some elements of planning and the interaction of taxes. Computations will normally only be required in support of explanations or advice and not in isolation.

The examination is a three hour 15 minutes paper. Tax rates, allowances and information on certain reliefs will be given in the examination paper.

ACCA P6 Advanced Taxation Mock Test Papers

ACCA P6 Advanced Taxation Mock Test Papers : 

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ACCA P6 Advanced Taxation Mock Test Papers

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