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　　Advanced Taxation （UK）

　?。≒6）

　　Exams in the financial

　　year 1 April 2015 to 31

　　March 2016

　　This syllabus and study guide is designed to help

　　with planning study and to provide detailed

　　information on what could be assessed in

　　any examination session.

　　THE STRUCTURE OF THE SYLLABUS AND

　　STUDY GUIDE

　　Relational diagram of paper with other papers

　　This diagram shows direct and indirect links

　　between this paper and other papers preceding or

　　following it. Some papers are directly underpinned

　　by other papers such as Advanced Performance

　　Management by Performance Management. These

　　links are shown as solid line arrows. Other papers

　　only have indirect relationships with each other

　　such as links existing between the accounting and

　　auditing papers. The links between these are shown

　　as dotted line arrows. This diagram indicates where

　　you are expected to have underpinning knowledge

　　and where it would be useful to review previous

　　learning before undertaking study.

　　Overall aim of the syllabus

　　This explains briefly the overall objective of the

　　paper and indicates in the broadest sense the

　　capabilities to be developed within the paper.

　　Main capabilities

　　This paper’s aim is broken down into several main

　　capabilities which divide the syllabus and study

　　guide into discrete sections.

　　Relational diagram of the main capabilities

　　This diagram illustrates the flows and links between

　　the main capabilities （sections） of the syllabus and

　　should be used as an aid to planning teaching and

　　learning in a structured way.

　　Syllabus rationale

　　This is a narrative explaining how the syllabus is

　　structured and how the main capabilities are linked.

　　The rationale also explains in further detail what the

　　examination intends to assess and why.

　　Detailed syllabus

　　This shows the breakdown of the main capabilities

　　（sections） of the syllabus into subject areas. This is

　　the blueprint for the detailed study guide.

　　Approach to examining the syllabus

　　This section briefly explains the structure of the

　　examination and how it is assessed.

　　Study Guide

　　This is the main document that students, tuition

　　providers and publishers should use as the basis of

　　their studies, instruction and materials.

　　Examinations will be based on the detail of the

　　study guide which comprehensively identifies what

　　could be assessed in any examination session.

　　The study guide is a precise reflection and

　　breakdown of the syllabus. It is divided into sections

　　based on the main capabilities identified in the

　　syllabus. These sections are divided into subject

　　areas which relate to the sub-capabilities included

　　in the detailed syllabus. Subject areas are broken

　　down into sub-headings which describe the detailed

　　outcomes that could be assessed in examinations.

　　These outcomes are described using verbs

　　indicating what exams may require students to

　　demonstrate, and the broad intellectual level at

　　which these may need to be demonstrated

　?。?see intellectual levels below）。

　　INTELLECTUAL LEVELS

　　The syllabus is designed to progressively broaden

　　and deepen the knowledge, skills and professional

　　values demonstrated by the student on their way

　　through the qualification.

　　The specific capabilities within the detailed

　　syllabuses and study guides are assessed at one of

　　three intellectual or cognitive levels:

　　LevelⅠ: Knowledge and comprehension

　　LevelⅡ: Application and analysis

　　LevelⅢ: Synthesis and *uation

　　Very broadly, these intellectual levels relate to the

　　three cognitive levels at which the Knowledge

　　module, the Skills module and the Professional level

　　are assessed.

　　Each subject area in the detailed study guide

　　included in this document is given a 1, 2, or

　　3 superscript, denoting intellectual level, marked at

　　the end of each relevant line. This gives an

　　indication of the intellectual depth at which an area

　　could be assessed within the examination. However,

　　while level 1 broadly equates with the Knowledge

　　module, level 2 equates to the Skills module and

　　level 3 to the Professional level, some lower level

　　skills can continue to be assessed as the student

　　progresses through each module and level. This

　　reflects that at each stage of study there will be a

　　requirement to broaden, as well as deepen

　　capabilities. It is also possible that occasionally

　　some higher level capabilities may be assessed at

　　lower levels.

　　LEARNING HOURS AND EDUCATION

　　RECOGNITION

　　The ACCA qualification does not prescribe or

　　recommend any particular number of learning hours

　　for examinations because study and learning

　　patterns and styles vary greatly between people and

　　organisations. This also recognises the wide

　　diversity of personal, professional and educational

　　circumstances in which ACCA students find

　　themselves.

　　As a member of the International Federation of

　　Accountants, ACCA seeks to enhance the education

　　recognition of its qualification on both national and

　　international education frameworks, and with

　　educational authorities and partners globally. In

　　doing so, ACCA aims to ensure that its qualifications

　　are recognized and valued by governments,

　　regulatory authorities and employers across all

　　sectors. To this end, ACCA qualifications are

　　currently recognized on the education frameworks in

　　several countries. Please refer to your national

　　education framework regulator for further

　　information.

　　Each syllabus contains between 23 and 35 main

　　subject area headings depending on the nature of

　　the subject and how these areas have been broken

　　down.

　　GUIDE TO EXAM STRUCTURE

　　The structure of examinations varies within and

　　between modules and levels.

　　The Fundamentals level examinations contain

　　100% compulsory questions to encourage

　　candidates to study across the breadth of each

　　syllabus.

　　The Knowledge module is assessed by equivalent

　　two-hour paper based and computer based

　　examinations.

　　The Skills module examinations F5-F9 are all paper

　　based three-hour papers containing a mixture of

　　objective and longer type questions. The Corporate

　　and Business Law （F4） paper is a two-hour

　　computer based objective test examination which is

　　also available as a paper based version from the

　　December 2014 examination session.

　　The Professional level papers are all three-hour

　　paper based examinations, all containing two

　　sections. Section A is compulsory, but there will be

　　some choice offered in Section B.

　　For all three hour examination papers, ACCA has

　　introduced 15 minutes reading and planning time.

　　This additional time is allowed at the beginning of

　　each three-hour examination to allow candidates to

　　read the questions and to begin planning their

　　answers before they start writing in their answer

　　books. This time should be used to ensure that all

　　the information and exam requirements are properly

　　read and understood.

　　During reading and planning time candidates may

　　only annotate their question paper. They may not

　　write anything in their answer booklets until told to

　　do so by the invigilator.

　　The Essentials module papers all have a Section A

　　containing a major case study question with all

　　requirements totalling 50 marks relating to this

　　case. Section B gives students a choice of two from

　　three 25 mark questions.

　　Section A of both the P4 and P5 Options papers

　　contain one 50 mark compulsory question, and

　　Section B will offer a choice of two from three

　　questions each worth 25 marks each.

　　Section A of each of the P6 and P7 Options papers

　　contains 60 compulsory marks from two questions;

　　question 1 attracting 35 marks, and question 2

　　attracting 25 marks. Section B of both these

　　Options papers will offer a choice of two from three

　　questions, with each question attracting 20 marks.

　　All Professional level exams contain four

　　professional marks.

　　The pass mark for all ACCA Qualification

　　examination papers is 50%.

　　GUIDE TO EXAMINATION ASSESSMENT

　　ACCA reserves the right to examine anything

　　contained within the study guide at any examination

　　session. This includes knowledge, techniques,

　　principles, theories, and concepts as specified.

　　For the tax papers, ACCA will publish examinable

　　documents, or tax rates and allowances tables, once

　　a year to indicate exactly what legislation could

　　potentially be assessed within identified

　　examination sessions. These should be read in

　　conjunction with the information below.

　　For UK tax papers, examinations falling within the

　　financial year 1 April to 31 March will examine the

　　Finance Act which was passed in the previous July.

　　I.e. Exams falling in the period 1 April 2015 to 31

　　March 2016 will examine the Finance Act 2014.

　　For SGP tax papers, examinations falling within the

　　year 1 April to 31 March will be based on

　　legislation passed before the previous 30

　　September. I.e. examinations falling in the year 1

　　April 2015 to 31 March 2016 will be based on

　　legislation passed by 30 September 2014.

　　For MYS tax papers, examinations falling within the

　　year 1 October to 30 September will be based on

　　legislation passed before the previous 31 March.

　　I.e. examinations falling in the year 1 October 2014

　　to 30 September 2015 will be based on legislation

　　passed before the previous 31 March 2014.

　　For CYP tax papers, June and December

　　examinations will be based on regulation or

　　legislation published in the Official Gazette of the

　　Republic of Cyprus （“the Gazette”） on or before 30

　　September. I.e. June and December 2015 papers

　　will be based on regulation or legislation published

　　in the Official Gazette of the Republic of Cyprus

　?。?ldquo;the Gazette”） on or before 30 September 2014.

　　For CZE tax papers, December and June

　　examinations will be based on legislation passed

　　before the previous 31 May. I.e. December 2014

　　and June 15 papers will be based on legislation in

　　force at 31 May 2014.

　　For VNM tax papers, June and December

　　examinations will be based on legislation passed

　　before the previous 31 December. I.e. June and

　　December 2015 papers will be based on legislation

　　passed by 31 December 2014.

　　Tax papers for the following variants:

　　BWA, CHN, HUN, HKG, IRL, LSO, MWI, MLA,

　　POL, PKN, ROM, RUS, ZAF, ZWE.

　　The June and December examinations will be based

　　on legislation passed before the previous 30

　　September. I.e. June and December 2015 papers

　　will be based on legislation passed by 30

　　September 2014.

　　Syllabus

　　AIM

　　To apply relevant knowledge and skills and exercise

　　professional judgement in providing relevant

　　information and advice to individuals and

　　businesses on the impact of the major taxes on

　　financial decisions and situations.

　　MAIN CAPABILITIES

　　On successful completion of this paper candidates

　　should be able to:

　　A Apply further knowledge and understanding

　　of the UK tax system through the study of more

　　advanced topics within the taxes studied

　　previously and the study of stamp taxes

　　B Identify and *uate the impact of relevant

　　taxes on various situations and courses of

　　action, including the interaction of taxes

　　C Provide advice on minimising and/or deferring

　　tax liabilities by the use of standard tax

　　planning measures

　　D Communicate with clients, HM Revenue and

　　Customs and other professionals in an

　　appropriate manner.

　　RELATIONAL DIAGRAM OF MAIN CAPABILITIES

　　TX （F6）

　　ATX （P6）

　　Communication with clients, H M Revenue and Customs and

　　other professionals in an appropriate manner （D）

　　Impact of relevant taxes

　　on various situations and

　　courses of action,

　　including the interaction

　　of taxes （B）

　　Minimising and/or

　　deferring tax

　　liabilities by the use

　　of standard tax

　　planning measures

　?。–）

　　Understanding of the tax system through the study of more advanced topics

　　within the taxes studied previously and the study of stamp taxes （A）

　　RATIONALE

　　The Advanced Taxation syllabus further develops

　　the key aspects of taxation introduced in the

　　compulsory Taxation syllabus within the Skills

　　module and extends the candidates’ knowledge of

　　the tax system, together with their ability to apply

　　that knowledge to the issues commonly encountered

　　by individuals and businesses, such that successful

　　candidates should have the ability to interpret and

　　analyse the information provided and communicate

　　the outcomes in a manner appropriate to the

　　intended audience.

　　The syllabus builds on the basic knowledge of core

　　taxes from the earlier taxation paper and introduces

　　candidates to stamp taxes. As this is an optional

　　paper, aimed at those requiring/desiring more than

　　basic tax knowledge for their future professional

　　lives, the syllabus also extends the knowledge of

　　income tax, corporation tax, capital gains tax and

　　inheritance tax to encompass, further overseas

　　aspects of taxation, the taxation of trusts and

　　additional exemptions and reliefs.

　　Computations will normally only be required in

　　support of explanations or advice and not in

　　isolation.

　　Candidates are not expected to concentrate on the

　　computational aspects of taxation. Instead this

　　paper seeks to develop candidates’ skills of analysis,

　　interpretation and communication. Candidates are

　　expected to be able to use established tax planning

　　methods and consider current issues in taxation.

　　DETAILED SYLLABUS:

　　A Knowledge and understanding of the UK tax

　　system through the study of more advanced

　　topics within the taxes studied previously and

　　the study of stamp taxes.

　　1. Income and income tax liabilities in situations

　　involving further overseas aspects and in

　　relation to trusts, and the application of

　　additional exemptions and reliefs.

　　2. Chargeable gains and capital gains tax

　　liabilities in situations involving further

　　overseas aspects and in relation to closely

　　related persons and trusts, and the application

　　of additional exemptions and reliefs.

　　3. Inheritance tax in situations involving further

　　aspects of the scope of the tax and the

　　calculation of the liabilities arising, the

　　principles of valuation and the reliefs available,

　　transfers of property to and from trusts,

　　overseas aspects and further aspects of

　　administration.

　　4. Corporation tax liabilities in situations involving

　　overseas and further group aspects and in

　　relation to special types of company, and the

　　application of additional exemptions and

　　reliefs.

　　5. Stamp taxes

　　6. Value added tax, tax administration and the

　　UK tax system

　　B The impact of relevant taxes on various

　　situations and courses of action, including the

　　interaction of taxes

　　1. Taxes applicable to a given situation or course

　　of action and their impact.

　　2. Alternative ways of achieving personal or

　　business outcomes may lead to different tax

　　consequences.

　　3. Taxation effects of the financial decisions

　　made by businesses （corporate and

　　unincorporated） and by individuals.

　　4. Tax advantages and/or disadvantages of

　　alternative courses of action.

　　5. Statutory obligations imposed in a given

　　situation, including any time limits for action

　　and the implications of non-compliance.

　　C Minimising and/or deferring tax liabilities by

　　the use of standard tax planning measures

　　1. Types of investment and other expenditure that

　　will result in a reduction in tax liabilities for an

　　individual and/or a business.

　　2. Legitimate tax planning measures, by which

　　the tax liabilities arising from a particular

　　situation or course of action can be mitigated.

　　3. The appropriateness of such investment,

　　expenditure or measures, given a particular

　　taxpayer’s circumstances or stated objectives.

　　4. The mitigation of tax in the manner

　　recommended, by reference to numerical

　　analysis and/or reasoned argument.

　　5. Ethical and professional issues arising from the

　　giving of tax planning advice.

　　6. Current issues in taxation.

　　D Communicating with clients, HM Revenue and

　　Customs and other professionals

　　1. Communication of advice, recommendations

　　and information in the required format.

　　2. Presentation of written information, in language

　　appropriate to the purpose of the

　　communication and the intended recipient.

　　3. Conclusions reached with relevant supporting

　　computations.

　　4. Assumptions made or limitations in the

　　analysis provided, together with any

　　inadequacies in the information available

　　and/or additional information required to

　　provide a fuller analysis.

　　5. Other non-tax factors that should be

　　considered.

　　APPROACH TO EXAMINING THE SYLLABUS

　　The paper consists of two sections:

　　Section A consists of two compulsory questions.

　　Question 1 has 35 marks, including 4 professional

　　marks, and question 2 has 25 marks

　　Section B consists of three 20-mark questions, two

　　of which must be answered.

　　Questions will be scenario based and will normally

　　involve consideration of more than one tax, together

　　with some elements of planning and the interaction

　　of taxes. Computations will normally only be

　　required in support of explanations or advice and

　　not in isolation.

　　The examination is a three hour paper, with 15

　　minutes additional reading and planning time.

　　Tax rates, allowances and information on certain

　　reliefs will be given in the examination paper.

　　Study Guide

　　A APPLY FURTHER KNOWLEDGE AND

　　UNDERSTANDING OF THE UK TAX SYSTEM

　　THROUGH THE STUDY OF MORE ADVANCED

　　TOPICS WITHIN THE TAXES STUDIED

　　PREVIOUSLY AND THE STUDY OF STAMP

　　TAXES

　　1. Income and income tax liabilities in situations

　　involving further overseas aspects and in

　　relation to trusts, and the application of

　　exemptions and reliefs

　　a） The contents of the Paper F6 study guide for

　　income tax and national insurance, under

　　headings: [2]

　　? B1 The scope of income tax

　　? B2 Income from employment

　　? B3 Income from self employment

　　? B4 Property and investment income

　　? B5 The comprehensive computation of

　　taxable income and the income tax liability

　　? B6 National insurance contributions for

　　employed and self-employed persons

　　? B7 The use of exemptions and reliefs in

　　deferring and minimising income tax

　　liabilities

　　The following additional material is also

　　examinable:

　　b） The scope of income tax: [3]

　　i） Explain and apply the concepts of residence

　　and domicile and advise on the relevance to

　　income tax

　　ii） Advise on the availability of the remittance

　　basis to UK resident individuals [2]

　　iii） Advise on the tax position of individuals

　　coming to and leaving the UK

　　iv） Determine the income tax treatment of

　　overseas income

　　v） Understand the relevance of the OECD

　　model double tax treaty to given situations

　　vi） Calculate and advise on the double taxation

　　relief available to individuals

　　c） Income from employment: [3]

　　i） Advise on the tax treatment of share option

　　and share incentive schemes, including

　　employee shareholder shares

　　ii） Advise on the tax treatment of lump sum

　　receipts

　　iii） Advise on the overseas aspects of income

　　from employment, including travelling and

　　subsistence expenses

　　iv） Identify personal service companies and

　　advise on the tax consequences of providing

　　services via a personal service company

　　d） Income from self employment: [3]

　　i） Advise on a change of accounting date

　　ii） Advise on the relief available for trading

　　losses following the transfer of a business to

　　a company

　　iii） Recognise the tax treatment of overseas

　　travelling expenses

　　iv） Advise on the allocation of the annual

　　investment allowance between related

　　businesses

　　v） Identify the enhanced capital allowances

　　available in respect of expenditure on green

　　technologies[2]

　　e） Property and investment income: [3]

　　i） Recognise income subject to the accrued

　　income scheme

　　ii） Advise on the tax implications of jointly

　　held assets

　　iii） Income from trusts and settlements:

　　Understand the income tax position of trust

　　beneficiaries

　　f） The comprehensive computation of taxable

　　income and the income tax liability:[3]

　　i） Advise on the income tax position of the

　　income of minor children

　　g） The use of exemptions and reliefs in deferring

　　and minimising income tax liabilities:

　　i） Understand and apply the rules relating to

　　investments in the seed enterprise

　　investment scheme and the enterprise

　　investment scheme [3]

　　ii） Understand and apply the rules relating to

　　investments in venture capital trusts [3]

　　Excluded topics

　　The scope of income tax:

　　? Details of specific anti-avoidance

　　provisions, except as stated in the

　　study guide.

　　Income from employment:

　　? Explanation of the PAYE system.

　　? The calculation of a car benefit where

　　emission figures are not available.

　　Income from self employment:

　　? The 100% first year allowance for

　　renovating business premises in

　　disadvantaged areas and flats above

　　shops.

　　? Capital allowances for agricultural

　　buildings, patents, scientific research

　　and know how.

　　? Enterprise zones.

　　? The allocation of notional profits and

　　losses for a partnership.

　　? Farmers averaging of profits.

　　? The averaging of profits for authors

　　and creative artists.

　　? Details of specific anti-avoidance

　　provisions, except as stated in the

　　study guide.

　　? Investment income of a partnership

　　Property and investment income:

　　? The deduction for expenditure by

　　landlords on energy-saving items

　　? Pre-owned assets

　　National insurance:

　　? The calculation of directors’ national

　　insurance on a month by month basis.

　　? Contracted out contributions.

　　? The offset of trading losses against nontrading

　　income and capital gains.

　　Income from trusts and settlements:

　　? The computation of income tax payable

　　by trustees.

　　? Overseas aspects.

　　The comprehensive computation of taxable

　　income and the income tax liability:

　　? The blind person’s allowance and the

　　married couple’s age allowance.

　　? Tax credits.

　　? Maintenance payments.

　　? Charitable donations.

　　? Social security benefits apart from the

　　State Retirement Pension.

　　The use of exemptions and reliefs in deferring

　　and minimising income tax liabilities:

　　? The conditions that need to be satisfied for

　　pension schemes to be registered by HM

　　Revenue and Customs.

　　2. Chargeable gains and capital gains tax liabilities

　　in situations involving further overseas aspects

　　and in relation to closely related persons and

　　trusts together with the application of additional

　　exemptions and reliefs

　　a） The contents of the Paper F6 study guide

　　for chargeable gains for individuals under

　　headings:[2]

　　? C1 The scope of the taxation of capital

　　gains

　　? C2 The basic principles of computing

　　gains and losses

　　? C3 Gains and losses on the disposal of

　　movable and immovable property

　　? C4 Gains and losses on the disposal of

　　shares and securities

　　? C5 The computation of capital gains

　　tax

　　? C6 The use of exemptions and reliefs in

　　deferring and minimising tax liabilities

　　arising on the disposal of capital assets

　　The following additional material is also

　　examinable:

　　b） The scope of the taxation of capital gains: [3]

　　i） Determine the tax implications of

　　independent taxation and transfers between

　　spouses

　　ii） Identify the concepts of residence and

　　domicile and determine their relevance to

　　capital gains tax

　　iii） Advise on the availability of the remittance

　　basis to non-UK domiciled individuals [2]

　　iv） Determine the UK taxation of foreign

　　gains, including double taxation relief

　　v） Conclude on the capital gains tax position

　　of individuals coming to and leaving the

　　vi） Identify the occasions when a capital gain

　　would arise on a partner in a partnership on

　　the disposal of a partnership asset

　　c） Capital gains tax and trusts:

　　i） Advise on the capital gains tax implications

　　of transfers of property into trust. [3]

　　ii） Advise on the capital gains tax implications

　　of property passing absolutely from a trust

　　to a beneficiary.[2]

　　d） The basic principles of computing gains and

　　losses: [3]

　　i） Identify connected persons for capital gains

　　tax purposes and advise on the tax

　　implications of transfers between connected

　　persons

　　ii） Advise on the impact of dates of disposal

　　and conditional contracts

　　iii） Evaluate the use of capital losses in the

　　year of death

　　e） Gains and losses on the disposal of movable

　　and immovable property: [3]

　　i） Advise on the tax implications of a part

　　disposal, including small part disposals of

　　land

　　ii） Determine the gain on the disposal of

　　leases and wasting assets

　　iii） Establish the tax effect of capital sums

　　received in respect of the loss, damage or

　　destruction of an asset

　　iv） Advise on the tax effect of making

　　negligible value claims

　　v） Determine when capital gains tax can be

　　paid by instalments and *uate when this

　　would be advantageous to taxpayers

　　f） Gains and losses on the disposal of shares and

　　securities: [3]

　　i） Extend the explanation of the treatment of

　　rights issues to include the small part

　　disposal rules applicable to rights issues

　　ii） Define a qualifying corporate bond （QCB），

　　and understand what makes a corporate

　　bond non-qualifying. Understand the capital

　　gains tax implications of the disposal of

　　QCBs in exchange for cash or shares

　　iii） Apply the rules relating to reorganisations,

　　reconstructions and amalgamations and

　　advise on the most tax efficient options

　　available in given circumstances

　　iv） Establish the relief for capital losses on

　　shares in unquoted trading companies [3]

　　g） The use of exemptions and reliefs in deferring

　　and minimising tax liabilities arising on the

　　disposal of capital assets: [3]

　　i） Understand and apply enterprise

　　investment scheme reinvestment relief

　　ii） Understand and apply seed enterprise

　　investment scheme reinvestment relief

　　iii） Advise on the availability of entrepreneurs’

　　relief in relation to associated disposals

　　iv） Understand and apply the relief that is

　　available on the transfer of an

　　unincorporated business to a limited

　　company

　　v） Understand the capital gains tax

　　implications of the variation of wills

　　Excluded topics

　　The scope of the taxation of capital gains:

　　? Detailed knowledge of the statements

　　of practice on partnership capital gains.

　　? Deemed disposals on a change in the

　　profit sharing ratio （PSR） of a

　　partnership

　　Capital gains tax and trusts:

　　? Overseas aspects of capital gains tax

　　and trusts.

　　? The computation of capital gains tax

　　payable by trustees.

　　? Transfers of property to or from trustees

　　prior to 22 March 2006.

　　? Knowledge of situations where property

　　is transferred between trusts or where

　　the terms or nature of the trust is

　　altered.

　　? Knowledge of situations where property

　　within a trust with an immediate postdeath

　　interest passes to the spouse or

　　civil partner of the settlor on the death

　　of the life tenant.

　　? Knowledge of the special rules

　　concerning trusts for the disabled,

　　trusts for bereaved minors, transitional

　　serial interest trusts and age 18 to 25

　　trusts.

　　The basic principles of computing gains and

　　losses:

　　? Assets held at 31 March 1982.

　　? Relief for losses on loans made to

　　traders.

　　Gains and losses on the disposal of movable

　　and immovable property:

　　? The detailed calculations for chattels

　　where the cost or proceeds are less

　　than ?6,000, other than knowledge of

　　the exemption where both cost and

　　proceeds are less than ?6,000.

　　? Sets of chattels in relation to the

　　chattels exemption.

　　? The grant of a lease or sub-lease out of

　　either a freehold, long lease or short

　　lease.

　　? Appropriations to and from trading

　　stock （inventory）。

　　Gains and losses on the disposal of shares and

　　securities:

　　? Computation of cost and indexed cost

　　within the s.104 TCGA 1992 share

　　pool

　　3. Inheritance tax in situations involving further

　　aspects of the scope of the tax and the

　　calculation of the liabilities arising, the

　　principles of valuation and the reliefs available,

　　transfers of property to and from trusts,

　　overseas aspects and further aspects of

　　administration

　　a） The contents of the Paper F6 study guide

　　for inheritance tax under headings:[2]

　　? D1 The basic principles of computing

　　transfers of value

　　? D2 The liabilities arising on the

　　chargeable lifetime transfers and on the

　　death of an individual

　　? D3 The use of exemptions in deferring

　　and minimising inheritance tax

　　liabilities

　　? D4 Payment of inheritance tax

　　The following additional material is also

　　examinable:

　　b） The scope of inheritance tax:

　　i） Explain the concepts of domicile and

　　deemed domicile and understand the

　　application of these concepts to inheritance

　　tax [2]

　　ii） Identify excluded property [2]

　　iii） Identify and advise on the tax implications

　　of the location of assets [3]

　　iv） Identify and advise on gifts with reservation

　　of benefit [3]

　　v） Identify and advise on the tax implications

　　of associated operations [2]

　　c） The basic principles of computing transfers of

　　value:

　　i） Advise on the principles of valuation[3]

　　ii） Advise on the availability of business

　　property relief and agricultural property

　　relief[3]

　　iii） Identify exempt transfers [2]

　　d） The liabilities arising on chargeable lifetime

　　transfers and on the death of an individual: [3]

　　i） Advise on the tax implications of chargeable

　　lifetime transfers

　　ii） Advise on the tax implications of transfers

　　within seven years of death

　　iii） Advise on the tax liability arising on a death

　　estate

　　iv） Advise on the relief for the fall in value of

　　lifetime gifts

　　v） Advise on the operation of quick succession

　　relief

　　vi） Advise on the operation of double tax relief

　　for inheritance tax

　　vii） Advise on the inheritance tax effects and

　　advantages of the variation of wills

　　e） The liabilities arising in respect of transfers to

　　and from trusts and on property within

　　trusts:

　　i） Define a trust [2]

　　ii） Distinguish between different types of

　　trust [3]

　　iii） Advise on the inheritance tax implications

　　of transfers of property into trust [3]

　　iv） Advise on the inheritance tax implications

　　of property passing absolutely from a trust

　　to a beneficiary [2]

　　v） Identify the occasions on which

　　inheritance tax is payable by trustees [3]

　　f） The use of exemptions and reliefs in deferring

　　and minimising inheritance tax liabilities: [3]

　　i） Advise on the use of reliefs and exemptions

　　to minimise inheritance tax liabilities, as

　　mentioned in the sections above

　　g） The system by which inheritance tax is

　　administered, including the instalment option

　　for the payment of tax:

　　i） Identify the occasions on which inheritance

　　tax may be paid by instalments.[2]

　　ii） Advise on the due dates, interest and

　　penalties for inheritance tax purposes.[3]

　　Excluded topics

　　The scope of inheritance tax:

　　? Pre 18 March 1986 lifetime transfers.

　　? Transfers of value by close companies.

　　The liabilities arising on chargeable lifetime

　　transfers and on the death of an individual:

　　? Double grossing up on death.

　　? Post mortem reliefs.

　　? Relief on relevant business property and

　　agricultural property given as exempt

　　legacies.

　　? Detailed knowledge of the double charges

　　legislation.

　　Computing transfers of value:

　　? Valuation of an annuity or an interest in

　　possession where the trust interest is

　　subject to an annuity.

　　? Woodlands relief.

　　? Conditional exemption for heritage property.

　　Inheritance tax and trusts:

　　? IHT aspects of discretionary trusts prior to

　　27 March 1974.

　　? Trusts created prior to 22 March 2006.

　　? Computation of ten year charges and exit

　　charges.

　　? The computation of inheritance tax payable

　　by trustees of an immediate post-death

　　interest trust.

　　? Overseas aspects of inheritance tax and

　　trusts.

　　? The conditions that had to be satisfied for a

　　trust to be an accumulation and

　　maintenance trust.

　　? Knowledge of situations where property is

　　transferred between trusts or where the

　　terms or nature of the trust is altered.

　　? Knowledge of situations where property

　　within a trust with an immediate post-death

　　interest passes to the spouse or civil partner

　　of the settlor on the death of the life tenant.

　　? Knowledge of the special rules concerning

　　trusts for the disabled, trusts for bereaved

　　minors, transitional serial interest trusts and

　　age 18 to 25 trusts.

　　4. Corporation tax liabilities in situations

　　involving further overseas and group aspects

　　and in relation to special types of company,

　　and the application of additional exemptions

　　and reliefs

　　a） The contents of the Paper F6 study guide, for

　　corporation tax, under headings:[2]

　　? E1 The scope of corporation tax

　　? E2 Taxable total profits

　　? E3 Chargeable gains for companies

　　? E4 The comprehensive computation of the

　　corporation tax liability

　　? E5 The effect of a group corporate structure

　　for corporation tax purposes

　　? E6 The use of exemptions and reliefs in

　　deferring and minimising corporation tax

　　liabilities

　　The following additional material is also

　　examinable:

　　b） The scope of corporation tax: [3]

　　i） Identify and calculate corporation tax

　　for companies with investment business.

　　ii） Close companies:

　　? Apply the definition of a close

　　company to given situations

　　? Conclude on the tax implications of

　　a company being a close company

　　or a close investment holding

　　company

　　iii） Identify and *uate the significance of

　　accounting periods on administration or

　　winding up

　　iv） Conclude on the tax treatment of returns to

　　shareholders after winding up has

　　commenced

　　v） Advise on the tax implications of a

　　purchase by a company of its own shares

　　vi） Identify personal service companies and

　　advise on the tax consequences of services

　　being provided via a personal service

　　company

　　c） Taxable total profits: [3]

　　i） Identify qualifying research and

　　development expenditure, both capital and

　　revenue, and determine the reliefs available

　　by reference to the size of the individual

　　company/group

　　ii） Recognise the relevance of a company

　　generating profits attributable to patents

　　iii） Identify the enhanced capital allowances

　　available in respect of expenditure on green

　　technologies, including the tax credit

　　available in the case of a loss making

　　company

　　iv） Determine the tax treatment of non trading

　　deficits on loan relationships

　　v） Recognise the alternative tax treatments of

　　intangible assets and conclude on the best

　　treatment for a given company

　　vi） Advise on the impact of the transfer

　　pricing and thin capitalisation rules on

　　companies

　　vii） Advise on the restriction on the use of

　　losses on a change in ownership of a

　　company

　　d） The comprehensive calculation of the

　　corporation tax liability: [3]

　　i） Assess the impact of the OECD model

　　double tax treaty on corporation tax

　　ii） Evaluate the meaning and implications of a

　　permanent establishment

　　iii） Identify and advise on the tax implications

　　of controlled foreign companies

　　iv） Advise on the tax position of overseas

　　companies trading in the UK

　　v） Calculate double taxation relief

　　e） The effect of a group structure for corporation

　　tax purposes: [3]

　　i） Advise on the allocation of the annual

　　investment allowance between group

　　or related companies

　　ii） Advise on the tax consequences of a

　　transfer of intangible assets

　　iii） Advise on the tax consequences of a

　　transfer of a trade and assets where there is

　　common control

　　iv） Understand the meaning of consortium

　　owned company and consortium member [2]

　　v） Advise on the operation of consortium

　　relief

　　vi） Determine pre-entry losses and

　　understand their tax treatment

　　vii） Determine the degrouping charge where a

　　company leaves a group within six years of

　　receiving an asset by way of a no gain/no

　　loss transfer

　　viii） Determine the effects of the anti-avoidance

　　provisions, where arrangements exist for a

　　company to leave a group

　　ix） Advise on the tax treatment of an overseas

　　branch

　　x） Advise on the relief for trading losses

　　incurred by an overseas subsidiary

　　f） The use of exemptions and reliefs in deferring

　　and minimising corporation tax liabilities: [3]

　　i） Advise on the availability, and the

　　application of disincorporation relief

　　ii） Determine the application of the substantial

　　shareholdings exemption

　　Excluded topics

　　The scope of corporation tax:

　　? Details of specific anti-avoidance

　　provisions, except as stated in the

　　Study Guide.

　　The comprehensive calculation of the

　　corporation tax liability:

　　? Corporation tax rates for companies in

　　the process of winding up.

　　? Relief for overseas tax as an expense.

　　? Detailed knowledge of specific double

　　taxation agreements.

　　? Migration of a UK resident company.

　　? Mixer companies.

　　? Detailed computational questions on

　　the carry back and carry forward of

　　unrelieved foreign tax.

　　? Quarterly accounting for income tax.

　　5. Stamp taxes （stamp duty, stamp duty reserve

　　tax, and stamp duty land tax）

　　a） The scope of stamp taxes: [3]

　　i） Identify the property in respect of which

　　stamp taxes are payable.

　　b） Identify and advise on the liabilities arising on

　　transfers. [3]

　　i） Advise on the stamp taxes payable on

　　transfers of shares and securities

　　ii） Advise on the stamp taxes payable on

　　transfers of land

　　c） The use of exemptions and reliefs in deferring

　　and minimising stamp taxes: [3]

　　i） Identify transfers involving no

　　consideration

　　ii） Advise on group transactions

　　d） Understand and explain the systems by which

　　stamp taxes are administered.[2]

　　Excluded topics

　　The scope of stamp taxes:

　　? Leases.

　　The liabilities arising on transfers:

　　? The contingency principle.

　　? Residential property held by non-natural

　　persons.

　　The systems by which stamp taxes are

　　administered:

　　? Detailed rules on interest and penalties.

　　6. Value added tax, tax administration and the

　　UK tax system:

　　a） The contents of the Paper F6 study guide for

　　value added tax （VAT） under headings:

　　? F1 The VAT registration requirements:

　　? F2 The computation of VAT liabilities:

　　? F3 The effect of special schemes

　　The following additional material is also

　　examinable:

　　i） Advise on the impact of the disaggregation

　　of business activities for VAT purposes [3]

　　ii） Advise on the impact of divisional

　　registration [3]

　　iii） Advise on the VAT implications of the

　　supply of land and buildings in the UK

　　iv） Advise on the VAT implications of partial

　　exemption

　　v） Advise on the application of the capital

　　goods scheme

　　b） The contents of the Paper F6 study guide for

　　the UK tax system and its administration under

　　headings:

　　? A1 The overall function and purpose of

　　taxation in a modern economy

　　? A2 Principal sources of revenue law

　　and practice

　　? A3 The systems for self assessment

　　and the making of returns

　　? A4 The time limits for the submission

　　of information, claims and payment of

　　tax, including payments on account

　　? A5 The procedures relating to

　　compliance checks, appeals and

　　disputes

　　? A6 Penalties for non-compliance

　　No additional material at this level

　　Excluded topics

　　Value added tax:

　　? The determination of the tax point.

　　? The contents of a valid VAT invoice.

　　? Do it yourself builders.

　　? Second hand goods scheme.

　　? Retailers’ schemes.

　　? Schemes for farmers.

　　B THE IMPACT OF RELEVANT TAXES ON

　　VARIOUS SITUATIONS AND COURSES OF

　　ACTION, INCLUDING THE INTERACTION OF

　　TAXES

　　1. Identify and advise on the taxes applicable to a

　　given course of action and their impact.[3]

　　2. Identify and understand that the alternative

　　ways of achieving personal or business

　　outcomes may lead to different tax

　　consequences

　　a） Calculate the receipts from a transaction, net of

　　tax and compare the results of alternative

　　scenarios and advise on the most tax efficient

　　course of action.[3]

　　3. Advise how taxation can affect the financial

　　decisions made by businesses （corporate and

　　unincorporated） and by individuals

　　a） Understand and compare and contrast the tax

　　treatment of the sources of finance and

　　investment products available to individuals.[3]

　　b） Understand and explain the tax implications of

　　the raising of equity and loan finance.[3]

　　c） Explain the tax differences between decisions

　　to lease, use hire purchase or purchase

　　outright.[3]

　　d） Understand and explain the impact of taxation

　　on the cash flows of a business.[3]

　　4 Assess the tax advantages and disadvantages

　　of alternative courses of action.[3]

　　5. Understand the statutory obligations imposed

　　in a given situation, including any time limits

　　for action and advise on the implications of

　　non-compliance.[3]

　　C MINIMISE AND/OR DEFER TAX LIABILITIES

　　BY THE USE OF STANDARD TAX PLANNING

　　MEASURES

　　1. Identify and advise on the types of investment

　　and other expenditure that will result in a

　　reduction in tax liabilities for an individual

　　and/or a business.[3]

　　2. Advise on legitimate tax planning measures, by

　　which the tax liabilities arising from a

　　particular situation or course of action can be

　　mitigated.[3]

　　3. Advise on the appropriateness of such

　　investment, expenditure or measures given a

　　particular taxpayer’s circumstances or stated

　　objectives.[3]

　　4. Advise on the mitigation of tax in the manner

　　recommended by reference to numerical

　　analysis and/or reasoned argument.[3]

　　5. Be aware of the ethical and professional issues

　　arising from the giving of tax planning advice.[3]

　　6. Be aware of and give advice on current issues

　　in taxation.[3]

　　D COMMUNICATE WITH CLIENTS, HM

　　REVENUE AND CUSTOMS AND OTHER

　　PROFESSIONALS IN AN APPROPRIATE

　　MANNER

　　1. Communicate advice, recommendations and

　　information in the required format:[3]

　　For example the use of:

　　? Reports

　　? Letters

　　? Memoranda

　　? Meeting notes

　　2. Present written information, in language

　　appropriate to the purpose of the

　　communication and the intended recipient.[3]

　　3. Communicate conclusions reached, together,

　　where necessary with relevant supporting

　　computations.[3]

　　4. State and explain assumptions made or

　　limitations in the analysis provided; together

　　with any inadequacies in the information

　　available and/or additional information required

　　to provide a fuller analysis.[3]

　　5. Identify and explain other, non-tax, factors that

　　should be considered.[3]

　　SUMMARY OF CHANGES TO PAPER P6 （UK）

　　ACCA periodically reviews its qualification syllabuses

　　so that they fully meet the needs of stakeholders

　　such as employers, students, regulatory and advisory

　　bodies and learning providers.

　　Some of the syllabus areas have been reordered as shown in Table 1 below:

　　Table 1 - Reordering within P6 （UK）

　　Section and subject area Amendment

　　Reordering of syllabus area A The syllabus areas have been reordered so that syllabus area

　　A1 covers income tax and national insurance, A2 covers

　　chargeable gains, A3 covers inheritance tax, A4 covers

　　corporation tax, A5 covers stamp taxes and A6 covers value

　　added tax, tax administration and the UK tax system

　　National insurance National insurance has been moved to syllabus area A1

　　The main areas that have been added to the syllabus are shown in Table 2 below:

　　Table 2 - Additions to P6 （UK）

　　Section and subject area Amendment

　　A1 Income tax Employee shareholder shares added to section A1 （c）（i）

　　A2 Chargeable gains Seed enterprise investment scheme reinvestment relief has

　　been removed from excluded topics and is now included in

　　section A2（g）（ii）

　　A3 Inheritance tax – Excluded topics The computation of inheritance tax payable by trustees of an

　　immediate post-death interest trust added to excluded topics

　　The main areas that have been deleted from the syllabus are showing in Table 3 below:

　　Table 3 - Deletions from P6 （UK）

　　Section and subject area Amendment

　　A1 （d） – Income from self-employment Recognise the tax treatment of the investment income of a

　　partnership

　　A1 （e） – Property and investment income Assess the tax implications of pre-owned assets

　　A1 （g） – The use of exemptions and reliefs in

　　deferring and minimising income tax liabilities

　　Explain the conditions that need to be satisfied for pension

　　schemes to be registered by HM Revenue and Customs

　　A2 （e） – Gains and losses on the disposal of

　　movable and immovable property

　　Explain the tax effect of appropriations to and from trading

　　stock （inventory）

　　The main areas that have been amended or clarified in the syllabus are shown in Table 4 below:

　　Table 4 - Amendments to P6 （UK）

　　Section and subject area Amendment

　　A2 （b）（vi） – Identify the occasions when a

　　capital gain would arise on a partner in a

　　partnership

　　Clarified as Identify the occasions when a capital gain would

　　arise on a partner in a partnership on the disposal of a

　　partnership asset.

　　A2 （b） - The scope of the taxation of capital Deemed disposals on a change in the profit sharing ratio

　　gains （PSR） of a partnership moved to excluded topics

　　A2 Chargeable gains – Excluded topics Amended to clarify that whilst the detailed calculations for

　　chattels where cost or proceeds are under ?6,000 are

　　excluded from the syllabus, knowledge of the exemption

　　where both cost and proceeds are less than ?6,000

　　continues to be examinable.

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