立即下載2017年ACCA考試最新資料！ACCA考試必備！

　　The exam will comprise of two compulsory questions within Section A which will both be of a case study style.The first question will be 35 marks in length and will contain four marks for professional skills.The second will be for 25 marks in total and will contain no professional skills marks.One of these questions will focus on personal tax issues and the other will focus on corporate tax issues.
 
　　Section B will comprise three questions,each of 20 marks in length of which only two are to be answered.These will be in a more succinct,note form style.The whole syllabus is examinable throughout the paper.The paper will examine candidates’ability to analyse and *uate the tax implications of various situations,numerical calculations will only be required to assist in producing an answer and no purely numerical questions will be set.
 
　　Topics we would expect to see are:
 
　　Groups of companies involving overseas aspects and losses
 
　　Unincorporated business particularly loss relief or involving a partnership,basis period rules should also be expected.
 
　　Capital gains tax versus inheritance tax including availability of reliefs
 
　　Overseas aspects of income tax,capital gains tax,IHT or corporation tax
 
　　Personal service company Share schemes
 
　　Company purchase of own shares
 
　　Enterprise investment schemes/Seed EIS/venture capital trusts
 
　　Takeover
 
　　VAT-partial exemption or land and buildings or transfer of a going concern or overseas transactions
 
　　Transfer of trade versus sale of subsidiary
 
　　Disincorporation relief
 
　　Pension contributions
 
　　Patent box,research and development expenditure    “本文轉(zhuǎn)載自accaexamtips.net，原文鏈接:http://www.accaexamtips.net/2017/05/acca-P6-exam-tips-june-2017/，再轉(zhuǎn)載請(qǐng)注明出處