ACCA | BPP - Exam Tips for Paper F6 - Taxation December 2009

Download BPP's December 2009 exam tips. In these predictions BPP has suggested that the following areas are expected to be tested this fall and for this paper of ACCA following exam tips should be considered:

ACCA | F6 - Taxation
  • Income tax involving sole trader encompassing profit adjustment and capital allowances and employed earner. Payment of tax details also required.
  • Corporation tax involving capital allowance calculation for plant and machinery and industrial building allowance. Double tax relief also tested.
  • VAT default surcharge liability.
  • Capital gains tax from individual perspective testing gift relief, entrepreneurs’ relief, part disposal, destroyed or damaged asset, exempt assets. Calculation of CGT liability involving capital losses.
  • Property income
  • Corporation tax losses