立即下載2017年ACCA考試*7資料！ACCA考試必備！

　　IHT with the death estate including BPR and APR and lifetime gifts gifts with reservation and relief for a fall in value.
 
　　Domicile including deemed domicile and election to be treated as UK domiciled and deed of variation.
 
　　Group question,sale of shares versus sale of the trade and assets.
 
　　Overseas aspects of corporation tax–branch versus subsidiary and controlled foreign companies.
 
　　Relief for trading losses made by a sole trader/partnership at the beginning or end of the trading cycle.
 
　　Choice of accounting date made by an unincorporated business.
 
　　Cash basis of accounting.
 
　　Residency rules,remittance basis and overseas aspects of income tax.
 
　　Investment in a VCT the theory versus investing in a registered pension scheme.
 
　　Overseas aspects of VAT.
 
　　Share incentive plan versus EMI share option scheme.
 
　　Ethics–conflict of interest or duties of a senior accounting officer.    “本文轉(zhuǎn)載自accaexamtips.net，原文鏈接:http://www.accaexamtips.net/2017/01/acca-p6-exam-tips-march-2017/，再轉(zhuǎn)載請注明出處