ACCAF6Kaplan/FtcExamTipsforJun2009
發布時間：2014-02-26 共1頁
F6 – Taxation
This will be the third exam for F6 and the paper is 100% compulsory,
we suggest you revise the entire syllabus.
The following topics are areas which the examiner has
highlighted as being important, core areas and will be regularly examined.
Question 1 [25 or 30 marks]
• Income Tax
• Income from employment [in particular, the assessable
income, benefits and allowable deductions.]
• Income from self employment [in particular,
the basis of assessment, allowable expenditure, assessable
profits on commencement and cessation, capital allowances
and relief for trading losses.]
• Property and investment income [in particular, property business
profits, savings income and dividend income.]
• The computation of taxable income and income tax liability
• The self assessment system [in particular, the time limit for
submission of information, claims and payment of tax.]
Question 2 [25 or 30 marks]
• Corporation tax
• Profits chargeable to corporation tax [in particular,
the allowable expenditure in calculating the tax adjusted
trading profit, capital allowances, property business profits,
and relief for trading losses.]
• Computation of corporation tax liability
• Gains group aspect
Question 1 or 2 might include a small element of chargeable gains.
Value Added Tax [10 marks]
A minimum of 10 marks will always be allocated to VAT
which will be examined either as part of Question 1 or 2.
The VAT element will be self contained and so
can be answered on its own.
• The computation of VAT liabilities [in particular,
the tax point, valuation of supplies, non deductible input VAT,
relief for impairment losses on trade debts]
• Default Surcharge
• The annual accounting scheme.
Question 3 [20 marks]
Capital Gains Tax
• Computation of capital gains
• Computation of the amount of allowable expenditure for a part disposal
• Computation of a chargeable gain on disposal of a chattel
• Computation of exemption when PPR is disposed
• Share identification rules - Individuals
• Exemptions and reliefs [in particular rollover and holdover relief]
• Computation of capital gains tax payable by Individuals
[in particular the calculation of taper relief.]
Question 4 [15 marks]
Some aspect of Income Tax or Corporation Tax not examined within question 1
Question 5 [10 marks]
Some aspect of Corporation Tax or Income Tax not examined within question 2
Partnerships [with explanation of loss relief]
Corporation tax loss relief
Change of accounting date
National Insurance contributions - will not
be examined as a separate question, but may
be examined in any question involving income tax or corporation tax.
This will be the third exam for F6 and the paper is 100% compulsory,
we suggest you revise the entire syllabus.
The following topics are areas which the examiner has
highlighted as being important, core areas and will be regularly examined.
Question 1 [25 or 30 marks]
• Income Tax
• Income from employment [in particular, the assessable
income, benefits and allowable deductions.]
• Income from self employment [in particular,
the basis of assessment, allowable expenditure, assessable
profits on commencement and cessation, capital allowances
and relief for trading losses.]
• Property and investment income [in particular, property business
profits, savings income and dividend income.]
• The computation of taxable income and income tax liability
• The self assessment system [in particular, the time limit for
submission of information, claims and payment of tax.]
Question 2 [25 or 30 marks]
• Corporation tax
• Profits chargeable to corporation tax [in particular,
the allowable expenditure in calculating the tax adjusted
trading profit, capital allowances, property business profits,
and relief for trading losses.]
• Computation of corporation tax liability
• Gains group aspect
Question 1 or 2 might include a small element of chargeable gains.
Value Added Tax [10 marks]
A minimum of 10 marks will always be allocated to VAT
which will be examined either as part of Question 1 or 2.
The VAT element will be self contained and so
can be answered on its own.
• The computation of VAT liabilities [in particular,
the tax point, valuation of supplies, non deductible input VAT,
relief for impairment losses on trade debts]
• Default Surcharge
• The annual accounting scheme.
Question 3 [20 marks]
Capital Gains Tax
• Computation of capital gains
• Computation of the amount of allowable expenditure for a part disposal
• Computation of a chargeable gain on disposal of a chattel
• Computation of exemption when PPR is disposed
• Share identification rules - Individuals
• Exemptions and reliefs [in particular rollover and holdover relief]
• Computation of capital gains tax payable by Individuals
[in particular the calculation of taper relief.]
Question 4 [15 marks]
Some aspect of Income Tax or Corporation Tax not examined within question 1
Question 5 [10 marks]
Some aspect of Corporation Tax or Income Tax not examined within question 2
Partnerships [with explanation of loss relief]
Corporation tax loss relief
Change of accounting date
National Insurance contributions - will not
be examined as a separate question, but may
be examined in any question involving income tax or corporation tax.
