ACCA PAPER F6 TAXATION (UK) FA 2013 STUDY TEXT 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 ACCA Study Text provides the only study material for Paper F6 Taxation (UK) FA 2013 which has been comprehensively reviewed by the Examiner. This unique review guarantees appropriate depth and breadth of content and comprehensive syllabus coverage. In addition to Examiner-reviewed material you get: n A user-friendly format for easy navigation n Exam focus points describing what the examiner will want you to do n Regular fast forward summaries emphasising the key points in each chapter n Questions and quick quizzes to test your understanding n Exam question bank containing exam-standard questions with answers n A full Index n All you need in one book 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 NOVEMBER 2013 UK £32.00 STUDY TEXT 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 FOR EXAMS IN 2014 GET YOUR CODE FOR FREE ONLINE RESOURCES INSIDE ACF6ST14 (FA2013)_Layout 1 05/11/2013 12:11 Page 1 S T U D Y T E X T PAPER F6 TAXATION (UK) FA 2013 BPP Learning Media is the sole ACCA Platinum Approved Learning Partner – content for the ACCA qualification. In this, the only Paper F6 study text to be reviewed by the examiner:  We discuss the best strategies for studying for ACCA exams  We highlight the most important elements in the syllabus and the key skills you will need  We signpost how each chapter links to the syllabus and the study guide  We provide lots of exam focus points demonstrating what the examiner will want you to do  We emphasise key points in regular fast forward summaries  We test your knowledge of what you've studied in quick quizzes  We examine your understanding in our exam question bank  We reference all the important topics in our full index BPP's Practice & Revision Kit, i-Pass and i-Learn products also support this paper. FOR EXAMS IN 2014 ii First edition 2007 Eighth edition November 2013 ISBN 9781 4727 5302 1 (Previous ISBN 9781 4453 9648 4) eISBN 9781 4453 6735 4 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 142-144 Uxbridge Road London W12 8AA www.bpp.com/learningmedia Printed in the United Kingdom by Polestar Wheatons Hennock Road Marsh Barton Exeter EX2 8RP Your learning materials, published by BPP Learning Media Ltd, are printed on paper obtained from traceable sustainable sources. © BPP Learning Media Ltd 2013 All 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