P6 kaplan exam tips december 2014 exams|ACCA

These should only be used in along with proper studying. Please also read all the Examiner’s Articles which are available on the ACCA Global website.

 Corporation tax

- Consortium relief
- Overseas aspects: CFCs
- Anti-avoidance: pre entry capital losses and trading losses - R&D
- Intangibles
- Patent box

 Capital gains

 - Reliefs: rollover, gift, disincorporation 

Inheritance tax

- BPR/APR
- Deed of variation
- New IHT rate for charitable legacies
- Lifetime gifts computation

 Income tax

- Income tax comps at marginal rates
- Benefits: car - Share incentive plans
- Overseas aspects

 Personal financial planning

 - VCT / seed EIS

Trusts

- Description and income tax aspects

VAT 

- Registration - Pre-registration input VAT 

Scenarios

- Employed vs. self-employed
- Sole trader vs. company - Lease vs. buy
assets: net cost
- IHT vs CGT for gifts

Stamp duty and SDLT
Ethics