ACCA P6 Exam Tips March 2016


ACCA P6 Exam Tips March 2016 session given below are just intelligent guesses from exam point of view provided by famous tuition providers. These exam tips must not be relied on totally. To increase chances of success in Exams you must prepare full breadth of syllabus and topics.

ACCA P6 Exam Tips March 2016:

ACCA P6 Exam Tips March 2016 Session are given below by famous tuition providers


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The exam will comprise two compulsory questions within Section A which will both be of a case study style. The first question will be 35 marks in length and will contain four marks for professional skills. The second will be for 25 marks in total and will contain no professional skills marks. One of these questions will focus on personal tax issues and the other will focus on corporate tax issues.

Section B will comprise three questions, each of 20 marks in length of which only two are to be answered. These will be in a more succinct, note form style.

The whole syllabus is examinable throughout the paper.

The paper will examine candidates’ ability to analyse and evaluate the tax implications of various situations, numerical calculations will only be required to assist in producing an answer and no purely numerical questions will be set.

Topics we would expect to see are:
– Groups of companies involving overseas aspects
– Unincorporated business particularly loss relief or involving a partnership
– Capital gains tax versus inheritance tax
– Overseas aspects particularly the new rules on residence
– Personal service company
– Company purchase of own shares
– Enterprise investment schemes/ venture capital trusts
– Change in accounting date
– Takeover
– VAT partial exemption
– Transfer of trade versus sale of subsidiary
– Disincorporation relief
– Pension contributions
– Patent box, research and development expenditure


Make sure you utilize the 15 minutes reading time to select the best question from Section B and then planning your answer on the question paper so that when the time starts you can immediately start the paper to do that important question.

Make sure you start with Section B which has short structured questions. Make sure you do the question first that you can do best and make sure you stick to time, no more than half an hour for each question. When you have done the first then move on to second best one and give it max half an hour.

When you are starting a new question start it at new page of paper. Make sure you use nice clear headings & paragraphs to make examiner way through your paper. Secure the easy marks first.

Carefully follow the examiner instructions in each question. Each question ask you about various things and will often give guidance as to what and how to get to right answer. Make sure you clearly follow the recipe.

– IHT with the death estate including BPR and APR and lifetime gifts into a trust and gifts with reservation. Domicile including deemed domicile.
– Group question, involving losses, group relief and consortium relief.
– Transfer pricing, overseas branch versus overseas subsidiary.
– Partnership with a partner joining/leaving with opening year rules, choice of accounting date and conditions for a change of accounting date.
– Personal pension schemes versus occupational pension schemes.
– SEIS, EIS and VCT conditions and tax advantages.
– Capital gains tax including entrepreneurs’ relief, shares matching rules.
– SEIS reinvestment relief.
– Group registration for VAT and overseas aspects of VAT.
– Purchase of own shares.
– Share options schemes – tax implications.
– Ethics.

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