Trang Chính
ACCA F6 Key Examinable Areas for December 2011
Income tax
Husband and wife
Joint investment income
Some exempt income
Adjustment of profits
Gift Aid donations/personal pension contributions - extending basic rate band
Calculation of PA based on adjusted net income
Employment Income - benefits
National insurance
Income tax trading loss
Corporation tax
Possibly a long/short period of account
Capital allowances including IBA [IBA cannot be examined after this sitting]
Penalties for late filing of return
Interest on late payment of corporation tax
Groups - Losses
VAT
Separate part of question 1 or 2 or whole question 4/5 (as in June 2009/ June 2011)
VAT return – including some discounts and impaired debts relief
Cash accounting scheme/Flat rate scheme
Overseas issues
Capital gains tax
Individual making disposals
Disposal of chattels
Transfer between spouses
Principal private residence relief
Rollover and gift relief
Corporate chargeable gains
Sundry topics for questions 4 and 5
Groups – Losses / Gains Group
Income tax Basic Planning – comparative scenario with calculation of net cash consequences
IHT
Income tax
Husband and wife
Joint investment income
Some exempt income
Adjustment of profits
Gift Aid donations/personal pension contributions - extending basic rate band
Calculation of PA based on adjusted net income
Employment Income - benefits
National insurance
Income tax trading loss
Corporation tax
Possibly a long/short period of account
Capital allowances including IBA [IBA cannot be examined after this sitting]
Penalties for late filing of return
Interest on late payment of corporation tax
Groups - Losses
VAT
Separate part of question 1 or 2 or whole question 4/5 (as in June 2009/ June 2011)
VAT return – including some discounts and impaired debts relief
Cash accounting scheme/Flat rate scheme
Overseas issues
Capital gains tax
Individual making disposals
Disposal of chattels
Transfer between spouses
Principal private residence relief
Rollover and gift relief
Corporate chargeable gains
Sundry topics for questions 4 and 5
Groups – Losses / Gains Group
Income tax Basic Planning – comparative scenario with calculation of net cash consequences
IHT
