Saturday 8 November 2014

F6 bpp exam tips December 2014 exams|ACCA

Hints & Tips for F6 Taxation | bpp | ACCA Global

General Advice

The exam will comprise five compulsory questions.

Question 1 will focus on income tax with

Question 2 focusing on corporation tax. These two questions will make up 55% of the marks.

Commonly examined income tax areas include the employed earner and the sole trader. Capital allowances is regularly examined within question 2 but we anticipate aspects of groups could also feature in this question.

Question 3 to 5 will total 15 marks each.

Question 3 will examine capital gains tax from either an individual and/or company perspective involving a number of disposals.
We favour a question on companies chargeable gains this time.

The other two questions will cover other areas of the syllabus. One of these questions will be more thought provoking testing candidates ability to think about the tax implications of a situation. VAT will be examined for at least 5 marks in either Question 1 or 2 but could form a separate question. Inheritance tax will also always be examined for between 5 to 15 marks within Question 3, 4 or 5.

The paper will be largely computational with a few written marks for explanations.

You can also visit ACCA's website for more information about F6 Taxation



No comments :

Post a Comment