重要资料:F6考试简介!!!
<p>􀂙<br/>The syllabus is assessed by a three-hourpaperbasedexamination.<br/>􀂙<br/>Assessment: Taxation (GBR)<br/>􀂙<br/>The paper will be predominantly computational andwill have five questions, all of which will becompulsory.<br/>􀂙•Question onewill focus on income tax andquestion twowill focus on corporation tax. Thetwo questions will be for a total of 55marks,with one of the questions being for 30 marksand the other being for 25 marks.<br/>􀂙<br/>•Question threewill focus on chargeable gains(either personal or corporate) and will be for 20marks.<br/>􀂙<br/>•Questions fourandfivewill be on any area ofthe syllabus and will respectively be for 15marksand 10 marks.<br/>􀂙There will always be at a minimum of 10 marks onvalue added tax. These marks will normally beincluded within question one or question two,although there might be a separate question onvalue added tax.National insurance contributions will not beexamined as a separate question, but may beexamined in any question involving income tax orcorporation tax.Groups and overseas aspects of corporation tax willonly be examined in question two, and will accountfor no more than one third of the marks available forthat question.<br/>􀂙Questions one or two might include a small elementof chargeable gains.Any of the five questions might include theconsideration of issues relating to the minimisationor deferral of tax liabilities.</p><p>消息来自阿卡大礼包</p>页:
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