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ACCAglobal Accountant杂志-2012年十月刊P6 (UK) 1 RELEVANT TO ACCA QUALIFICATION PAPERS F6 AND P6© 2012 ACCA 请注意：P6（香港），（新加坡）和（南非）候选人应指附录补充信息从考官 本文的目的是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，客户端的情况和生产专业文件包含有用的，明确的建议。应该指出的是，与客户沟通的能力，国税局与海关和其他专业，是一个五个主要性能要求考生报考P6（英国）。 P6（英国）是直接受到了2（英国），税务。知识和理解的技术含量是纸2，因此，至关重要的候选人都成功—（英国）。这是很有可能的技术内容的文件的小六（英国）问题可以得出几乎完全从文件管理员（英国）教学大纲。然而，这样的问题将需要分析提供的信息，与应用的技术知识 目前的状况，解决问题。 Stepping up from Paper F6 (UK) to Paper P6 (UK)Please note: Paper P6 (HKG), (MYS), (SGP) and (ZAF) candidates should refer to the Appendix for supplementary information from the examinersThe aim of Paper P6 (UK), Advanced Taxation, is to ensure that candidates canprovideclients – 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 practicalapplication of tax rules to client scenarios and the production of professionaldocuments incorporating helpful, clear advice. It should be noted that theability to communicate with clients, HM Revenue ; Customs and with otherprofessionals, is one of the five main capabilities required of candidates sitting Paper P6 (UK). The syllabus Paper P6 (UK) is directly underpinned by Paper F6 (UK), Taxation. Knowledgeand understanding of the technical content of Paper F6 is, therefore, vital ifcandidates are to be successful at Paper P6 (UK). It is quite possible that thetechnical content of a Paper P6 (UK) question could be drawn almost whollyfrom the Paper F6 (UK) syllabus. However, such a question will require theanalysis of information provided, and the application of technical knowledge tothe situation in order to solve the problem. The Paper P6 (UK) syllabus extends the coverage of income tax, corporationtax, capital gains tax and inheritance tax and introduces stamp duty land taxand stamp duty. The syllabus is very wide, as befits an optional paper at thislevel. New technical content is clearly identified in the Study Guide and will beexamined regularly. While no part of the syllabus is more important than any other, it should berecognised from the above that knowledge of the technical areas that are exclusive to Paper P6 (UK) will not, on its own, be sufficient to pass the exam.The technical areas included within the syllabus are set out in the Study Guideon ACCA’s website. Candidates should always check the website for the latestStudy Guide relevant to their exam session to ensure that nothing has changedand hence the learning that they are about to embark on is up to date. Candidates are required to explain, calculate and apply their knowledge of thesystem of taxation in the UK. This knowledge must be up to date. Candidatesmust familiarise themselves with the changes introduced by the recent Finance |
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