P6 - ACCA Exams December 2009 from BPP

Section A

• Q1 Case study scenario involving personal tax issues.
• Covering overseas aspects of income tax, calculation of DTR, choice of remuneration package involving share schemes, property income, capital gains.
• Q2 Case study scenario involving group of companies; group relief, capital gains groups implications including consequences of selling a subsidiary, VAT issues of a group

Section B

• Q3 IHT and CGT consequences of gifting wealth in lifetime or on death
• Q4 Purchase of own shares, close companies, liquidation
• Q5 Unincorporated business versus company, involving loss relief