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[2012]ACCAglobal Accountant杂志-2012年十月刊P6

楼主#
更多 发布于:2012-11-13 14:58
ACCAglobal Accountant杂志-2012年十月刊P6  (UK)

Examiner's approach to Paper P6 (UK) – update
考官文章更新至P6

本文的学习目标是P6(英国),先进的税收是确保考生可以为客户–个人和企业的信息,–建议他们需要的影响,英国的主要税收可能对他们的财务决策和情况。

重点是实际应用税收规则,客户端的情况,与生产的专业文件纳入有益的,明确的咨询。应该指出的是,与客户沟通的能力,陛下税务及海关,并与其他专业人士,是一个五个主要
性能要求考生做一下P6(英国)。

考生应该能够找出问题,以及展示详细了解税收制度。本着这一强调实用性,问题可以要求候选人地址'英国税务后果的情况表明,没有特别税的考虑。这将是对候选人确定有关税收问题,并就这些税,开始之前,他们的答案。该方法说明问题2的十二月2011考试。
 
The aim of Paper P6 (UK), Advanced Taxation is to ensure that candidates canprovide clients – both individuals and businesses – with the information andadvice they require regarding the impact that the major UK taxes may have ontheir financial decisions and situations.
The emphasis is on the practical application of tax rules to client scenarios,and the production of professional documents incorporating helpful, clear
advice. It should be noted that the ability to communicate with clients, HMRevenue ; Customs, and with other professionals, is one of the five main
capabilities required of candidates sitting Paper P6 (UK).

Candidates are expected to be able to identify issues, as well as demonstratedetailed knowledge of the tax system. In line with this emphasis on practicality,questions may require candidates to address ‘the UK tax consequences’ of agiven situation without indicating which particular taxes to consider. It will beup to candidates to identify the relevant taxes, and the issues in respect ofthose taxes, before beginning their answers. This approach is illustrated inQuestion 2 of the December 2011 exam.

Candidates will also be expected to identify standard tax planning measures inorder to minimise and/or defer tax liabilities. Such advice may be as simple aschanging the timing of a transaction.Calculations will often be required in support of explanations and advice.Again, it will be up to candidates to decide which calculations to produce inorder to do this in the most efficient manner. Advice on how to approach agiven problem may be provided in the question (for an example, see Question1 of the December 2011 exam).

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jiana
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沙发#
发布于:2012-11-13 14:59
sa_oct12_p6uk_approach.pdf

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