BPP ACCA F6 Kit 2016-2017

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PAPER F6
TAXATION (UK)
FAs 2015
FOR EXAMS IN SEPTEMBER 2016, DECEMBER 2016 AND
MARCH 2017
BPP Learning Media is an ACCA Approved Content Provider for the ACCA qualification.
This means we work closely with ACCA to ensure our products fully prepare you for your
ACCA exams.
In this Practice and Revision Kit, which has been reviewed by the ACCA examination
team, we:
Discuss the best strategies for revising and taking your ACCA exams
Ensure you are well prepared for your exam
Provide you with lots of great guidance on tackling questions
Provide you with three mock exams
Our Passcards also supports this paper.
ii
First edition 2008
Tenth edition February 2016
ISBN 9781 4727 4438 8
(previous ISBN 9781 4727 2241 6)
e-ISBN 9781 4727 4653 5
British Library Cataloguing-in-Publication Data
A catalogue record for this book
is available from the British Library
Published by
BPP Learning Media Ltd
BPP House, Aldine Place
London W12 8AA
www.bpp.com/learningmedia
Printed in the United Kingdom by RICOH UK Limited
Unit 2
Wells Place
Merstham
RH1 3LG
Your learning materials, published by BPP Learning
Media Ltd, are printed on paper obtained from traceable
sustainable sources.
All our rights reserved. No part of this publication may be
reproduced, stored in a retrieval system or transmitted, in
any form or by any means, electronic, mechanical,
photocopying, recording or otherwise, without the prior
written permission of BPP Learning Media Ltd.
The contents of this book are intended as a guide and not
professional advice. Although every effort has been made to
ensure that the contents of this book are correct at the time
of going to press, BPP Learning Media makes no warranty
that the information in this book is accurate or complete and
accept no liability for any loss or damage suffered by any
person acting or refraining from acting as a result of the
material in this book.
We are grateful to the Association of Chartered Certified
Accountants for permission to reproduce past examination
questions. The suggested solutions in the Practice &
Revision Kit have been prepared by BPP Learning Media
Ltd, except where otherwise stated.
©
BPP Learning Media Ltd
2016
A note about copyright
Dear Customer
What does the little © mean and why does it matter?
Your market-leading BPP books, course materials and e-learning
materials do not write and update themselves. People write them on
their own behalf or as employees of an organisation that invests in
this activity. Copyright law protects their livelihoods. It does so by
creating rights over the use of the content.
Breach of copyright is a form of theft – as well as being a criminal
offence in some jurisdictions, it is potentially a serious breach of
professional ethics.
With current technology, things might seem a bit hazy but, basically,
without the express permission of BPP Learning Media:
Photocopying our materials is a breach of copyright
Scanning, ripcasting or conversion of our digital materials
into different file formats, uploading them to Facebook or e-
mailing them to your friends is a breach of copyright
You can, of course, sell your books, in the form in which you have
bought them – once you have finished with them. (Is this fair to your
fellow students? We update for a reason.) Please note the e-products
are sold on a single user licence basis: we do not supply 'unlock'
codes to people who have bought them secondhand.
And what about outside the UK? BPP Learning Media strives to make
our materials available at prices students can afford by local printing
arrangements, pricing policies and partnerships which are clearly
listed on our website. A tiny minority ignore this and indulge in
criminal activity by illegally photocopying our material or supporting
organisations that do. If they act illegally and unethically in one area,
can you really trust them?
About this Practice & Revision Kit iii
About this Practice & Revision Kit
ACCA will start to transition F5–F9 to computer based examination (CBE), beginning with a pilot in limited markets
in September 2016. Students will initially have the choice of CBE or paper exams and as a result, changes will be
made to BPP’s learning materials to ensure that we fully support students through this transition.
This Practice & Revision Kit is valid for exams from the September 2016 sitting through to the March 2017 sitting
and in this Practice & Revision Kit you will find questions in both multiple choice question (MCQ) and objective
testing question (OTQ) format. OTQs include a wider variety of questions types including MCQ as well as number
entry, multiple response and drag and drop. More information on these question types will be available on the ACCA
website.
OTQ’s will only appear in computer based exams but these questions will still provide valuable practice for all
students whichever version of the exam is taken. These are clearly marked on the contents page as either CBE style
OTQ bank or CBE style OTQ case.
In addition please note that the specimen paper based exam paper has been included as Mock Exam 3 in this
Practice & Revision Kit. The questions in Sections A and B are MCQ only whereas in the computer based exam
these sections will contain OTQs.
More information on the exam formats and can be found on page xvi.
At the time of going to print, ACCA had not yet announced the proposed duration of the computer-based exam and
so all timings given throughout this Practice & Revision Kit are based on the paper-based exam which is 3 hours
and 15 minutes long. Time management is a key skill for success in this exam and so we recommend you use these
indicative timings when attempting questions.
ACCA are recommending that all students consult the ACCA website on a regular basis for updates on the launch of
the new CBEs.
PR A C T I C E & R E V I S I O N K I T PAPER F6 TAXATION (UK) FAs 2015 FOR EXAMS IN SEPTEMBER 2016, DECEMBER 2016 AND MARCH 2017 BPP Learning Media is an ACCA Approved Content Provider for the ACCA qualification. This means we work closely with ACCA to ensure our products fully prepare you for your ACCA exams. In this Practice and Revision Kit, which has been reviewed by the ACCA examination team, we:  Discuss the best strategies for revising and taking your ACCA exams  Ensure you are well prepared for your exam  Provide you with lots of great guidance on tackling questions  Provide you with three mock exams Our Passcards also supports this paper. ii First edition 2008 Tenth edition February 2016 ISBN 9781 4727 4438 8 (previous ISBN 9781 4727 2241 6) e-ISBN 9781 4727 4653 5 British Library Cataloguing-in-Publication Data A catalogue record for this book is available from the British Library Published by BPP Learning Media Ltd BPP House, Aldine Place London W12 8AA www.bpp.com/learningmedia Printed in the United Kingdom by RICOH UK Limited Unit 2 Wells Place Merstham RH1 3LG Your learning materials, published by BPP Learning Media Ltd, are printed on paper obtained from traceable sustainable sources. All our rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior written permission of BPP Learning Media Ltd. The contents of this book are intended as a guide and not professional advice. Although every effort has been made to ensure that the contents of this book are correct at the time of going to press, BPP Learning Media makes no warranty that the information in this book is accurate or complete and accept no liability for any loss or damage suffered by any person acting or refraining from acting as a result of the material in this book. We are grateful to the Association of Chartered Certified Accountants for permission to reproduce past examination questions. The suggested solutions in the Practice & Revision Kit have been prepared by BPP Learning Media Ltd, except where otherwise stated. © BPP Learning Media Ltd 2016 A note about copyright Dear Customer What does the little © mean and why does it matter? Your market-leading BPP books, course materials and e-learning materials do not write and update themselves. People write them on their own behalf or as employees of an organisation that invests in this activity. Copyright law protects their livelihoods. It does so by creating rights over the use of the content. Breach of copyright is a form of theft – as well as being a criminal offence in some jurisdictions, it is potentially a serious breach of professional ethics. With current technology, things might seem a bit hazy but, basically, without the express permission of BPP Learning Media:  Photocopying our materials is a breach of copyright  Scanning, ripcasting or conversion of our digital materials into different file formats, uploading them to Facebook or e-mailing them to your friends is a breach of copyright You can, of course, sell your books, in the form in which you have bought them – once you have finished with them. (Is this fair to your fellow students? We update for a reason.) Please note the e-products are sold on a single user licence basis: we do not supply 'unlock' codes to people who have bought them secondhand. And what about outside the UK? BPP Learning Media strives to make our materials available at prices students can afford by local printing arrangements, pricing policies and partnerships which are clearly listed on our website. A tiny minority ignore this and indulge in criminal activity by illegally photocopying our material or supporting organisations that do. If they act illegally and unethically in one area, can you really trust them? About this Practice & Revision Kit iii About this Practice & Revision Kit ACCA will start to transition F5–F9 to computer based examination (CBE), beginning with a pilot in limited markets in September 2016. Students will initially have the choice of CBE or paper exams and as a result, changes will be made to BPP’s learning materials to ensure that we fully support students through this transition. This Practice & Revision Kit is valid for exams from the September 2016 sitting through to the March 2017 sitting and in this Practice & Revision Kit you will find questions in both multiple choice question (MCQ) and objective testing question (OTQ) format. OTQs include a wider variety of questions types including MCQ as well as number entry, multiple response and drag and drop. More information on these question types will be available on the ACCA website. OTQ’s will only appear in computer based exams but these questions will still provide valuable practice for all students whichever version of the exam is taken. These are clearly marked on the contents page as either CBE style OTQ bank or CBE style OTQ case. In addition please note that the specimen paper based exam paper has been included as Mock Exam 3 in this Practice & Revision Kit. The questions in Sections A and B are MCQ only whereas in the computer based exam these sections will contain OTQs. More information on the exam formats and can be found on page xvi. At the time of going to print, ACCA had not yet announced the proposed duration of the computer-based exam and so all timings given throughout this Practice & Revision Kit are based on the paper-based exam which is 3 hours and 15 minutes long. Time management is a key skill for success in this exam and so we recommend you use these indicative timings when attempting questions. ACCA are recommending that all students consult the ACCA website on a regular basis for updates on the launch of the new CBEs.

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