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ACCA December 2011 exam tips
BPP provides its top tips for the December 2011 diet
This is what the Subject Specialists at BPP think
P6
Section A will involve two case study questions covering around 60-70% of the
marks. One will be from a personal tax perspective and the other from a
corporate tax perspective. Both questions will cover a range of topics and taxes
and will require the construction of professional documents like reports/letters.
Section B will comprise 3 questions making up the balance of the marks.
Topics that may appear this sitting are as follows:
Liquidation
Group/Consortium relief
Close companies
Sole trader/partnerships
Inheritance tax versus capital gains tax
Property income
Enterprise investment scheme/venture capital trust
Termination of employment
Income tax losses
Personal service companies
Land and buildings aspects of VAT
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December 2011 exam tips for ACCA students
Kaplan's team put together their tips for the December sitting
P6 Advanced Taxation
Overseas aspects of CGT
Corporation tax groups with consortium relief
VAT groups
IHT vs CGT
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First Intution's exam tips for ACCA sitters

ACCA exam tips for December 2011
P6
Income tax- overseas aspects of income tax, share option schemes, change of
year end, trading losses, partnerships, EIS and VCT relief
Corporation tax close companies, benefits for participators, non-UK companies
trading in the UK, groups and trading losses and groups and gains, including preentry elements. Overseas subsidiary or branch.
CGT PPR and gift reliefs, reorganisations and takeovers
VAST capital goods scheme, flat rate scheme
Administration payment of corporation tax in instalments
IHT related property, BPR
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Icount exam tips for ACCA exams
December 2011 exam tips for ACCA candidates
P6
Advising on IHT mitigation with CGT aspects of lifetime gifts.
Corporation tax groups with VAT groups.
Sole trader trading losses.
Employee share schemes.

ACCA 2011 JUNE EXAM FEEDBACK

Top tutors at BPP.give their paper-by-paper guide
P6 ADVANCED TAXATION
A reasonable and challenging paper. Section A comprised two questions covering
64% of the marks with one on personal tax and one on corporate tax. These
were in the expected case study/ scenario style and required candidates to
construct their answers in a specified format. Q1 involved capital gains tax and
inheritance tax. The capital gains tax would have been the most challenging as it
was linked to assisting the daughter raise enough additional income to live on
and therefore required an assessment of cash flow as well as tax. Q2 tested the
partial exemption rules for VAT which although expected would not have been
welcome, some basic corporation tax; VAT penalties, ethics and rollover relief.
Section B presented a nice selection of questions in the normal succinct style. Q3
dealt with choice of year ends and the differences of employing the husband as
an employee or as a partner. Q4 covered transfer of assets to a discretionary
trust, sale of enterprise investment scheme shares and gains on sale of shares
and loan stock following a takeover. Q5 focused on purchasing trade and assets
or shares of an overseas entity.
ACCA 2011 JUNE EXAM FEEDBACK
Your paper-by-paper guide from Kaplans Content Specialists
P6
Similar style to previous exams. The only real surprise was the lack of a large
corporation tax groups scenario question in section A. Q1. Two totally separate
questions: one on net income and CGT comps, the other a written question on
the IHT treatment of the death estate. The examiner provided clear instructions
on approach to be taken, so students should have had no difficulty in obtaining a
good score. Q2. This covered a number of areas: basic corporation tax, VAT for a
partially exempt business, employers NICs, ethical issues regarding an HMRC
error and gains with rollover relief. All areas have been regularly tested in the
past and students should have been expecting them. Q3. This question focused
on the popular area of a sole trader setting up a business and making losses. The
second part of this question dealt with taking on employee vs a partner again,

an area that students should have been well equipped to deal with. Q4. A
question on IHT v