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Make sure you read the tax rates and allowances in the exam.You may find they prompt you to remember things.For example,as high emission cars only receive a 8%WDA for capital allowances it may remind you that high emission leased cars with CO2 of>130g/km have a restriction in taxed adjusted profit computations of 15%.
The badge of trade to determine if someone is self employed can be remembered using the mnemonic SOFIRM and FAST:
Subject matter of the transaction
Ownership period
Frequency of the transactions
Improvements and marketing
Reasons for sale
Motive(profit)
Finance
Acquisition(method of)
Similar transactions “本文轉(zhuǎn)載自accaexamtips.net，原文鏈接:http://www.accaexamtips.net/2017/05/acca-f6-exam-tips-june-2017/，再轉(zhuǎn)載請注明出處
