JANUARY 2014 UK £18.00 FOR EXAMS IN 2014 ACCA PAPER F6 TAXATION (UK) FA 2013 PRACTICE & REVISION KIT FOR EXAMS IN 2014 PAPER F6 TAXATION (UK) FA 2013 ACCA ACCA F6 PAPER F6 TAXATION (UK) FA 2013 About BPP Learning Media BPP Learning Media is dedicated to supporting aspiring business professionals with top quality learning material as they study for demanding professional exams, often whilst working full time. BPP Learning Media’s commitment to student success is shown by our record of quality, innovation and market leadership in paper-based and e-learning materials. BPP Learning Media’s study materials are written by professionally-qualified specialists who know from personal experience the importance of top quality materials for exam success. BPP Learning Media is the sole ACCA Platinum Approved Learning Partner - content. This Kit provides the only material specifically for the practice and revision stage of your studies for Paper F6 Taxation (UK) FA 2013 that has been comprehensively reviewed by the Examiner. This unique review ensures that the questions, solutions and guidance provide the best and most effective resource for practising and revising for the exam. One of a suite of products supporting Paper F6 Taxation (UK) FA 2013, for use independently or as part of a package, this Kit is targeted at ACCA’s 2014 exams and contains: n Banks of questions on every syllabus area n Answers with detailed guidance on approaching questions n A unique Revision Programme helping you structure your revision and question practice around this Kit and our user-friendly Passcards product n Three mock exams, including the December 2013 exam, with full answers and guidance For more details about this or any other BPP Learning Media products, please call our customer services team on 0845 0751 100 (within the UK) or +44 (0)20 8740 2211 (from overseas), email learningmedia@bpp.com or visit our website www.bpp.com/learningmedia PRACTICE & REVISION KIT BPP House, Aldine Place, London W12 8AA Tel: 0845 0751 100 (for orders within the UK) Tel: +44 (0)20 8740 2211 Fax: +44 (0)20 8740 1184 www.bpp.com/learningmedia ACF6RK14 (FA2013) (POL & HO)_Layout 1 21/01/2014 10:37 Page 1 P R A C T I C E & R E V I S I O N K I T PAPER F6 TAXATION (UK) FA 2013 BPP Learning Media is an Approved Learning Partner – content for the ACCA qualification. In this, the only Paper F6 Practice and Revision Kit to be reviewed by the examiner: • We discuss the best strategies for revising and taking your ACCA exams • We show you how to be well prepared for your exam • We give you lots of great guidance on tackling questions • We show you how you can build your own exams • We provide you with three mock exams including the December 2013 exam Our Passcard and i-Pass products also support this paper. FOR EXAMS IN 2014 ii First edition 2007 Eighth edition January 2014 ISBN 9781 4727 5304 5 (previous ISBN 9781 4453 6646 3) ebook ISBN 9781 4727 0251 7 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 Singapore by Ho Printing 31 Changi South Street 1 Changi South Industrial Estate Singapore 486769 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. We are grateful to the Association of Chartered Certified Accountants for permission to reproduce past examination questions. The suggested solutions in the exam answer bank have been prepared by BPP Learning Media Ltd, except where otherwise stated. © BPP Learning Media Ltd 2014