ACCA P6 Ftc Exam Tips for December 2008
發(fā)布時間：2014-02-26 共1頁
P6 – Advanced Taxation
- IHT vs CGT for lifetime gifts
- Sole trader/partnership cessation
(IT, NICs, CGT and VAT), possibly with incorporation
- Lease versus buy for assets
- Employed versus self-employed (IT and NICs)
- Badges of trade (IT vs CGT)
- Trusts (not a whole question)
- Corporation tax – possible areas:
-R&D
-SSE
-Expansion overseas/CFCs
-Group reorganisations
-Liquidations
- Overseas aspects of personal tax
- VAT group registration
- Ethics (up to 5 marks)
