June 2016 ACCA F6 Exam Tips by Kaplan
MCQ’s will cover whole syllabus.
– Personal allowance reduction/personal age allowance.
– Husband and wife/civil partners.
– Employed vs. self-employed.
– Losses – choice of relief/tax saving/maximum deduction restriction.
– Possibly a straddling period.
– Long period of account.
– Chargeable gains to calculate.
– Separate part of question 1 or 2 or whole question.
– Impaired debts.
– Invoices/simplified invoicing.
Capital gains tax:
– Husband and wife making disposals.
– Wasting assets or chattels.
– Exempt assets.
– Transfer of unused NRB between spouses.
– Comparative scenario or other new style question.
– Self assessment.
– Ethics – including general anti-abuse rule