2012年6月F6考前Tips
使用说明：
1. F6的考点相对稳定，加下划线内容为每次考试的必考内容。
2. F6需要大量的练习，绝对不能仅仅依靠tips，该预测仅帮助大家作为复习参考使用。
Topics in syllabus
?a) Individual Income Tax
?b) National Insurance Contribution
?c) Corporation Tax
?d) Capital Gain Tax
?e) Inheritance Tax
?f) Value Added Tax
3. Key Knowledge
a) Individual Income Tax
? 1) Perhaps a partnership with tax adjustment for trading purpose
? 2) Capital allowance, especially the private use assets;
? 3) Sole trader basis, especially the rule for changing of accounting date
? 4) Benefit, especially the child care vouchers and approved mileage allowance
? 5) The rule for individual saving accounts
? 6) Reduced age allowance / reduced personal allowance;
? 7) Pension, especially the personal pension scheme, MAA and annual allowance;
? 8) Calculation of income tax liability, especially taking the consideration of gift aid donation and personal pension scheme
? 9) National insurance contribution;
? 10) Tax return deadline & late penalty;
? 11) Tax payment deadline and amount
b) Corporation Tax
? 1) Tax adjustment, including non-deductible expense, capital allowance;
? 2) Chargeable gain, especially the indexation allowance for share pool;
? 3) The definition of associated company
? 4) 75% group, including the corresponding accounting period and order of claim;
? 5) Trading loss VS group loss
? 6) The definition of capital gain group and transfer pricing
? 7) The calculation of lower limit and upper limit
? 8) Calculation of tax liability, especially where the accounting period spans FY2010 and FY2011
? 9) Tax return and payment deadline.
c) Capital Gain Tax
? 1) Qualifying assets for entrepreneur’s relief rate;
? 2) Roll-over relief, especially the depreciating assets;
? 3) Special rule for shares when claiming hold-over relief;
? 4) Incorporation relief;
? 5) Calculation of CGT
d) Inheritance Tax
? 1) Lifetime transfer, especially when the tax is paid by donor;
? 2) Additional tax arising on death;
? 3) Death transfer;
? 4) Exempt transfer
? 5) Transfer of nil rate band
? 6) Advantage of lifetime transfer;
e) Value Added Tax
? 1) Calculation;
? 2) Export & Import;
? 3) Group registration;
? 4) Tax point and cash accounting scheme.
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