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1、2016新出ACCAF6考官报告GeneralComments Thereweretwosectionstotheexaminationpaperandallofthequestionswerecompulsory.SectionAconsistedof15multiplechoicequestions(twomarkseach)whichcoveredabroadrangeofsyllabustopics.SectionBhadfourquestionsworth10markseachandtwolongerques
2、tionsworth15marks,eachtestingthecandidates’understandingandapplicationoftaxationinmoredepth.Thefollowingparagraphsreportoneachsectionand focusonsomeofthekeylearningpoints. SpecificComments Itwasverypleasingtoseethatonceagainalmostallcandidatesattemptedallofthequ
3、estions.CandidatespreparingforthenextexaminationofF6(UK)areadvisedtoworkthroughthespecimenpaper,pastexampapersandsamplequestionsdiscussedhereandtocarefullyreviewhoweachofthecorrectanswerswerederived. SectionAquestionsaimtoprovideabroadcoverageofthesyllabus,andfu
4、turecandidatesshouldaimtoreviseallareasoftheF6(UK)syllabus,ratherthanattemptingtoquestionspot.Thefollowingtwoquestionsarereviewedwiththeaimofgivingfuturecandidatesanindicationofthetypesofquestionsasked,guidanceondealingwithexamquestionsandtoprovideatechnicaldebr
5、iefonthetopicscoveredbythespecificquestionsselected. Example1 MopurchasedanantiquedeskinJuly2004for?4,700.HesoldthedeskinMay2014fornetproceedsof?6,900,afterdeductingsellingcostsof?300. WhatisMo’schargeablegainarisingonthesaleoftheantiquedesk? A£2,000 B£2,200 C£1
6、,900 D£1,500 Thisquestiontestedcandidates’knowledgeofthecapitalgainstaxrulesthatapplyforchattels.Wheresaleproceedsexceed?6,000,thenthegainisrestrictedto(grossproceeds-£6,000)x5/3.Thecorrectanswerwas therefore((£6,900+£300)–£6,000)x5/3=£2,000.Unfortunately,themos
7、tpopularanswerwasD,whichignoredthesellingcosts((£6,900-£6,000)x5/3=£2,000).Thenormalgainof£2,200(£6,900-£4,700)wasalsopreferredtothecorrectanswer. Thistopicisregularlyexamined,sorememberingafairlysimpleformulashouldresultinthecorrectanswerprovidedcandidatesensur
8、ethattheycarefullyreadthefactsofthequestion. Example2 AnindividualmustnotifyHMRevenueandCustoms(HMRC)withinafixedperiodoftimefromtheendofthetaxyeariftheyarechargeable
