https://www.accaglobal.com/pk/en/student/exam-support-resources/fundamentals-exams-study-resources/f6/technical-articles/iht2-2023.html
In the Paper F6 (UK) exam, there will always be a minimum of five marks on inheritance tax. This two-part article will look at those aspects of inheritance tax...
inheritance taxacca qualificationstudentsglobal
https://www.accaglobal.com/sg/en/student/exam-support-resources/fundamentals-exams-study-resources/f6/technical-articles/groups-2015.html
It is important that Paper F6 (UK) candidates know the group relationship that must exist for reliefs to be available. Working through the examples in this...
acca qualificationgroupsstudentsglobal
https://www.accaglobal.com/hk/en/student/exam-support-resources/fundamentals-exams-study-resources/f6/technical-articles/iht2-2022/iht-2022q.html
In the Paper F6 (UK) exam, there will always be a minimum of five marks on inheritance tax. This two-part article will look at those aspects of inheritance tax...
inheritance taxacca qualificationstudentsglobal
https://www.accaglobal.com/us/en/qualifications/glance/acca/overview.html
Open doors to opportunities all over the world with the ACCA Qualification. Learn how global employers seek out ACCA members to lead their business to...
acca qualificationglobal
https://www.accaglobal.com/ubcs/en/student/exam-support-resources/professional-exams-study-resources/p6/technical-articles/taxunicorpbus-new2016-2/taxunicorpbus-new2016-2-q.html
The taxation of unincorporated traders is an important part of the Paper P6 (UK) syllabus and is examined regularly.
acca qualificationtaxationunincorporatedbusinessadvanced
https://www.accaglobal.com/pk/en/technical-activities/uk-tech/in-practice-ezine-archive/In-Practice-archive-2025/June/Redesigned-qualification-redefined-profession.html
Help shape the conversation on the future ACCA qualification
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https://www.accaglobal.com/crsh/en/student/exam-support-resources/fundamentals-exams-study-resources/f6/technical-articles/gains2-2015.html
The second of a two-part article focuses on shares, reliefs, and the way in which gains made by limited companies are taxed
chargeable gainsacca qualificationstudentsglobal
https://www.accaglobal.com/an/en/student/exam-support-resources/professional-exams-study-resources/p6/technical-articles/trusts-and-tax111/trusts-and-tax---part-1--self-test.html
This article has been written because the taxation of trusts and the transfers of assets to and from trustees is a complicated area of the UK tax system
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https://www.accaglobal.com/pk/en/student/exam-support-resources/professional-exams-study-resources/p5/technical-articles/examiners-approach.html
A technical article related to Paper P5, part of the ACCA Qualification.
acca qualificationexaminerapproachpaperstudents
https://www.accaglobal.com/crsh/en/student/exam-support-resources/professional-exams-study-resources/p5/technical-articles/human-resource-management-and-the-appraisal-system/human-resource-management-and-the-appraisal-system.html
This article looks at the nature of human resource management, and at the link between human resource management and performance management. It then examines...
human resource managementacca qualificationappraisalsystemstudents
https://www.accaglobal.com/an/en/student/exam-support-resources/fundamentals-exams-study-resources/f6/technical-articles/inheritance-tax--part-1.html
In the Paper F6 (UK) exam, there will always be a minimum of five marks on inheritance tax. This two-part article will look at those aspects of inheritance tax...
inheritance taxacca qualificationstudentsglobal
https://www.accaglobal.com/crsh/en/student/exam-support-resources/fundamentals-exams-study-resources/f6/technical-articles/gains2-2025.html
The second of a two-part article focuses on shares, reliefs, and the way in which gains made by limited companies are taxed
chargeable gainsacca qualificationstudentsglobal
https://www.accaglobal.com/pk/en/student/exam-support-resources/professional-exams-study-resources/p6/technical-articles/corporation-tax1/corporation-tax---part-1--self-test-answers.html
This article follows a company as it begins trading, acquires an additional business, and eventually invests overseas. It sets out the commercial decisions...
corporation taxacca qualificationadvancedtaxationstudents
https://www.accaglobal.com/crsh/en/student/exam-support-resources/fundamentals-exams-study-resources/f6/technical-articles/cars-2017.html
This article is relevant to candidates sitting Paper F6 (UK) in either the June or December 2014 sittings, and is based on tax legislation as it applies to the...
motor carsacca qualificationstudentsglobal
https://www.accaglobal.com/sg/en/student/exam-support-resources/fundamentals-exams-study-resources/f6/technical-articles/motor-cars0.html
This article is relevant to candidates sitting Paper F6 (UK) in either the June or December 2014 sittings, and is based on tax legislation as it applies to the...
motor carsacca qualificationstudentsglobal
https://www.accaglobal.com/caribbean/en/student/exam-support-resources/professional-exams-study-resources/p6/technical-articles/taxunicorpbus-new2016-4.html
The taxation of unincorporated traders is an important part of the Paper P6 (UK) syllabus and is examined regularly.
acca qualificationtaxationunincorporatedbusinessadvanced
https://www.accaglobal.com/pk/en/student/exam-support-resources/professional-exams-study-resources/p6/technical-articles/taxunicorpbus-existing2015-1/taxunicorpbus-existing2015-1-a.html
The taxation of unincorporated traders is an important part of the Paper P6 (UK) syllabus and is examined regularly.
acca qualificationtaxationunincorporatedbusinessadvanced
https://www.accaglobal.com/lk/en/student/exam-support-resources/professional-exams-study-resources/p4/technical-articles/question-values.html
A technical article related to the P4 examination, part of the ACCA Qualification.
acca qualificationquestionvaluesstudentsglobal
https://www.accaglobal.com/gb/en/student/exam-support-resources/fundamentals-exams-study-resources/f6/technical-articles/iht2-2018.html
In the Paper F6 (UK) exam, there will always be a minimum of five marks on inheritance tax. This two-part article will look at those aspects of inheritance tax...
inheritance taxacca qualificationstudentsglobal
https://www.accaglobal.com/an/en/student/exam-support-resources/fundamentals-exams-study-resources/f6/technical-articles/value-added-tax0.html
The second part of two articles on VAT considers VAT returns, VAT invoices, penalties, overseas aspects of VAT, and special VAT schemes
value added taxacca qualificationtaxationstudentsglobal
https://www.accaglobal.com/ca/en/student/exam-support-resources/professional-exams-study-resources/p4/technical-articles/question-values.html
A technical article related to the P4 examination, part of the ACCA Qualification.
acca qualificationquestionvaluesstudentsglobal
https://www.accaglobal.com/crsh/en/student/exam-support-resources/fundamentals-exams-study-resources/f6/technical-articles/iht2-2025/iht-2025a.html
In the Paper F6 (UK) exam, there will always be a minimum of five marks on inheritance tax. This two-part article will look at those aspects of inheritance tax...
inheritance taxacca qualificationstudentsglobal
https://www.accaglobal.com/us/en/student/exam-support-resources/fundamentals-exams-study-resources/f7/technical-articles/revaluation-derecognition.html
This is the second of two articles, and considers revaluation of property, plant and equipment (PPE) and its derecognition. The first article, published in the...
financial reportingacca qualificationrevaluationstudents
https://www.accaglobal.com/russia/en/student/exam-support-resources/professional-exams-study-resources/p6/technical-articles/corptax2015-1/corptax-2015a.html
This article follows a company as it begins trading, acquires an additional business, and eventually invests overseas. It sets out the commercial decisions...
corporation taxacca qualificationadvancedtaxationstudents
https://www.accaglobal.com/russia/en/student/exam-support-resources/dipifr-study-resources/technical-articles/impairment-goodwill.html
This article discusses and shows both ways of measuring goodwill following the acquisition of a subsidiary, and how each measurement of goodwill is subject to...
financial reportingacca qualificationimpairmentgoodwillstudents
https://www.accaglobal.com/caribbean/en/student/exam-support-resources/professional-exams-study-resources/p6/technical-articles/taxunicorpbus-new2016-4/taxunicorpbus-new2016-4-q.html
The taxation of unincorporated traders is an important part of the Paper P6 (UK) syllabus and is examined regularly.
acca qualificationtaxationunincorporatedbusinessadvanced
https://www.accaglobal.com/crsh/en/student/exam-support-resources/fundamentals-exams-study-resources/f1/technical-articles/organisations.html
The syllabus for Paper F1 includes the theory of organisations and related topics. Candidates must be familiar with the different organisational structures...
acca qualificationorganisationsstudentsglobal
https://www.accaglobal.com/ie/en/student/exam-support-resources/fundamentals-exams-study-resources/f1/technical-articles.html
Technical articles for ACCA students that relate to the ACCA Business and Technology (BT) exam, including the role of marketing and corporate governance.
technical articlesacca qualificationbtglobal
https://www.accaglobal.com/africa/en/student/exam-support-resources/professional-exams-study-resources/p6/technical-articles/ihtcgt-2017-4.html
Inheritance tax (IHT) and capital gains tax (CGT) are tricky taxes, each with their own exemptions and reliefs, and different methods of calculating the tax...
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https://www.accaglobal.com/middle-east/en/student/exam-support-resources/fundamentals-exams-study-resources/f6/technical-articles/inheritance-tax0.html
The second article in the series covers those aspects of inheritance tax that you will need to know, such as tax liability on lifetime transfers and death...
inheritance taxacca qualificationstudentsglobal
https://www.accaglobal.com/ubcs/en/student/exam-support-resources/fundamentals-exams-study-resources/f6/technical-articles/value-added-tax--part-2.html
The second part of two articles on VAT considers VAT returns, VAT invoices, penalties, overseas aspects of VAT, and special VAT schemes
value added taxacca qualificationstudentsglobal
https://www.accaglobal.com/sg/en/student/exam-support-resources/fundamentals-exams-study-resources/f6/technical-articles/vat2-2017.html
The second part of two articles on VAT considers VAT returns, VAT invoices, penalties, overseas aspects of VAT, and special VAT schemes
value added taxacca qualificationstudentsglobal
https://www.accaglobal.com/lk/en/student/exam-support-resources/professional-exams-study-resources/p6/technical-articles/corptax2015-3.html
This article follows a company as it begins trading, acquires an additional business, and eventually invests overseas. It sets out the commercial decisions...
corporation taxacca qualificationadvancedtaxationstudents
https://www.accaglobal.com/crsh/en/student/exam-support-resources/professional-exams-study-resources/p6/technical-articles/taxation-of-unincorporated-traders2/taxation-of-unincorporated-traders---part--a---self-test.html
The taxation of unincorporated traders is an important part of the Paper P6 (UK) syllabus and is examined regularly.
acca qualificationtaxationunincorporatedbusinessadvanced
https://www.accaglobal.com/ie/en/student/exam-support-resources/fundamentals-exams-study-resources/f6/technical-articles/cars-2016.html
This article is relevant to candidates sitting Paper F6 (UK) in either the June or December 2014 sittings, and is based on tax legislation as it applies to the...
motor carsacca qualificationstudentsglobal
https://www.accaglobal.com/sg/en/student/exam-support-resources/fundamentals-exams-study-resources/f4/technical-articles/the-supreme-court.html
An article about why the Supreme Court was introduced in the UK
supreme courtacca qualificationstudentsglobal
https://www.accaglobal.com/sg/en/student/exam-support-resources/professional-exams-study-resources/p6/technical-articles/corptax2015-3.html
This article follows a company as it begins trading, acquires an additional business, and eventually invests overseas. It sets out the commercial decisions...
corporation taxacca qualificationadvancedtaxationstudents
https://www.accaglobal.com/sg/en/student/exam-support-resources/professional-exams-study-resources/p6/technical-articles/taxation-of-the-unincorporated-business/taxation-of-unincorporated-traders---part--a---self-test.html
The taxation of unincorporated traders is an important part of the Paper P6 (UK) syllabus and is examined regularly.
acca qualificationtaxationunincorporatedbusinessadvanced
https://www.accaglobal.com/crsh/en/student/exam-support-resources/fundamentals-exams-study-resources/f6/technical-articles/gains1-2016.html
This article looks at chargeable gains in either a personal or corporate context. This article is relevant to candidates sitting Paper F6 (UK) in 2013
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https://www.accaglobal.com/ubcs/en/student/exam-support-resources/professional-exams-study-resources/p6/technical-articles/trusttax-2015-1/trusttax-2015-1-q.html
This article has been written because the taxation of trusts and the transfers of assets to and from trustees is a complicated area of the UK tax system
acca qualificationtruststaxadvancedstudents
https://www.accaglobal.com/crsh/en/student/exam-support-resources/fundamentals-exams-study-resources/f5/technical-articles/CVP-analysis.html
Cost-Volume-Profit analysis looks primarily at the effeccts of differing levels of accitivity on the financial results of a business. Paper F5 examiner Ann...
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https://www.accaglobal.com/sg/en/student/exam-support-resources/fundamentals-exams-study-resources/f6/technical-articles/finance-act-2016.html
This article looks at the changes made by the Finance Act 2016, and should be read by those of you who are taking Paper F6 (UK) in the year 1 April 2017 to 31...
finance actacca qualificationtaxationstudentsglobal
https://www.accaglobal.com/pk/en/student/exam-support-resources/fundamentals-exams-study-resources/f2/technical-articles/ratio-analysis.html
This article will focus on measures of financial performance and will detail the skills and knowledge expected from candidates in the Paper F2/FMA exam.
ratio analysisacca qualificationstudentsglobal
https://www.accaglobal.com/ca/en/student/exam-support-resources/professional-exams-study-resources/p6/technical-articles/taxunicorpbus-existing2016-1.html
The taxation of unincorporated traders is an important part of the Paper P6 (UK) syllabus and is examined regularly.
acca qualificationtaxationunincorporatedbusinessadvanced
https://www.accaglobal.com/sg/en/student/exam-support-resources/fundamentals-exams-study-resources/f6/technical-articles/inheritance-tax--part-1/inheritance-tax---detailed-example.html
In the Paper F6 (UK) exam, there will always be a minimum of five marks on inheritance tax. The following example brings together most of the points covered in...
inheritance taxacca qualificationstudentsglobal
https://www.accaglobal.com/sg/en/student/exam-support-resources/fundamentals-exams-study-resources/f6/technical-articles/groups0.html
It is important that Paper F6 (UK) candidates know the group relationship that must exist for reliefs to be available. Working through the examples in this...
acca qualificationgroupsstudentsglobal
https://www.accaglobal.com/caribbean/en/student/exam-support-resources/professional-exams-study-resources/p6/technical-articles/corptax2016-4/corptax-2016q.html
This article follows a company as it begins trading, acquires an additional business, and eventually invests overseas. It sets out the commercial decisions...
corporation taxacca qualificationadvancedtaxationstudents
https://www.accaglobal.com/ubcs/en/student/exam-support-resources/professional-exams-study-resources/p6/technical-articles/taxunicorpbus-new2015-3.html
The taxation of unincorporated traders is an important part of the Paper P6 (UK) syllabus and is examined regularly.
acca qualificationtaxationunincorporatedbusinessadvanced
https://www.accaglobal.com/an/en/student/exam-support-resources/fundamentals-exams-study-resources/f5/technical-articles/changes-to-paper-f5-from-june-2013.html
Updates to the Paper F5 syllabus from June 2013
performance managementchangespaperjune
https://www.accaglobal.com/ca/en/student/exam-support-resources/fundamentals-exams-study-resources/f3/technical-articles/preparing-simple-consolidated-financial-statements.html
This article focuses on some of the main principles of consolidated financial statements that a Paper F3/FFA candidate must be able to understand and provides...
financial statementsacca qualificationpreparingsimpleconsolidated
https://www.accaglobal.com/crsh/en/student/exam-support-resources/fundamentals-exams-study-resources/f3/technical-articles/incomplate-records.html
Examiners like questions on incomplete records because they provide the opportunity to test a variety of bookkeeping and accounting techniques.
acca qualificationincompleterecordsstudentsglobal
https://www.accaglobal.com/caribbean/en/student/exam-support-resources/fundamentals-exams-study-resources/f6/technical-articles/groups-2017.html
It is important that Paper F6 (UK) candidates know the group relationship that must exist for reliefs to be available. Working through the examples in this...
acca qualificationgroupsstudentsglobal
https://www.accaglobal.com/ubcs/en/student/exam-support-resources/fundamentals-exams-study-resources/f6/technical-articles/benefits-2021/benefits-2021q.html
This article is relevant to candidates sitting TX-UK in an exam in the year 1 April 2019 to 31 March 2020, and is based on tax legislation as it applies to the...
acca qualificationbenefitsstudentsglobal
https://www.accaglobal.com/an/en/student/exam-support-resources/fundamentals-exams-study-resources/f8/technical-articles/going-concern.html
It is essential that candidates preparing for the Paper F8 exam understand the respective responsibilities of auditors and management regarding going concern....
going concernacca qualificationstudentsglobal
https://www.accaglobal.com/an/en/student/exam-support-resources/fundamentals-exams-study-resources/f6/technical-articles/inheritance-tax--part-1/inheritance-tax---detailed-example.html
In the Paper F6 (UK) exam, there will always be a minimum of five marks on inheritance tax. The following example brings together most of the points covered in...
inheritance taxacca qualificationstudentsglobal
https://www.accaglobal.com/crsh/en/student/exam-support-resources/fundamentals-exams-study-resources/f6/technical-articles/examinerapp-sept16.html
Examiner's approach to TX-UK
acca qualificationexaminerapproachtxuk
https://www.accaglobal.com/sg/en/student/exam-support-resources/professional-exams-study-resources/p6/technical-articles/taxunicorpbus-new2015-3/taxunicorpbus-new2015-3-a.html
The taxation of unincorporated traders is an important part of the Paper P6 (UK) syllabus and is examined regularly.
acca qualificationtaxationunincorporatedbusinessadvanced
https://www.accaglobal.com/ie/en/student/exam-support-resources/fundamentals-exams-study-resources/f8/technical-articles/susbstantive-procedures.html
This article explains the concept of substantive procedures and illustrates how it relates to test of controls, sources of audit evidence, assertions,...
acca qualificationsubstantiveproceduresauditassurance
https://www.accaglobal.com/crsh/en/student/exam-support-resources/fundamentals-exams-study-resources/f9/technical-articles/going--going--gone----auction-based-invoice-financing.html
Auction-based invoice finance has generated considerable interest within the finance industry - read on to discover why.
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https://www.accaglobal.com/sg/en/student/exam-support-resources/fundamentals-exams-study-resources/f6/technical-articles/groups-2024/groups-2024a.html
It is important that Paper F6 (UK) candidates know the group relationship that must exist for reliefs to be available. Working through the examples in this...
acca qualificationgroupsstudentsglobal
https://www.accaglobal.com/crsh/en/student/exam-support-resources/professional-exams-study-resources/p6/technical-articles/taxunicorpbus-existing2015-1/taxunicorpbus-existing2015-1-a.html
The taxation of unincorporated traders is an important part of the Paper P6 (UK) syllabus and is examined regularly.
acca qualificationtaxationunincorporatedbusinessadvanced
https://www.accaglobal.com/sg/en/student/exam-support-resources/fundamentals-exams-study-resources/f6/technical-articles/iht2-2015/iht-2015example.html
In the Paper F6 (UK) exam, there will always be a minimum of five marks on inheritance tax. The following example brings together most of the points covered in...
inheritance taxacca qualificationstudentsglobal
https://www.accaglobal.com/vn/en/student/exam-support-resources/professional-exams-study-resources/p6/technical-articles/corptax2015-2/corptax-2015a.html
This article follows a company as it begins trading, acquires an additional business, and eventually invests overseas. It sets out the commercial decisions...
corporation taxacca qualificationadvancedtaxationstudents
https://www.accaglobal.com/africa/en/student/exam-support-resources/professional-exams-study-resources/p6/technical-articles/trusttax-2016-2/trusttax-2016-2-q.html
This article has been written because the taxation of trusts and the transfers of assets to and from trustees is a complicated area of the UK tax system
acca qualificationtruststaxadvancedstudents
https://www.accaglobal.com/crsh/en/student/exam-support-resources/professional-exams-study-resources/p6/technical-articles/inheritance-tax-and-capital-gains-tax11/inheritance-tax-and-capital-gains-tax.html
Inheritance tax (IHT) and capital gains tax (CGT) are tricky taxes, each with their own exemptions and reliefs, and different methods of calculating the tax...
inheritance taxcapital gainsadvancedtaxationacca
https://www.accaglobal.com/sg/en/student/exam-support-resources/fundamentals-exams-study-resources/f6/technical-articles/chargeable-gains--part-2.html
The second of a two-part article focuses on shares, reliefs, and the way in which gains made by limited companies are taxed
chargeable gainsacca qualificationstudentsglobal
https://www.accaglobal.com/crsh/en/student/exam-support-resources/professional-exams-study-resources/p6/technical-articles/corporation-tax11.html
This article follows a company as it begins trading, acquires an additional business, and eventually invests overseas. It sets out the commercial decisions...
corporation taxacca qualificationadvancedtaxationstudents
https://www.accaglobal.com/uk/en/study-with-acca.html?gad_source=1&gclid=Cj0KCQjwm5e5BhCWARIsANwm06h4IsmiPHa2O-433T_ehpNOvQ3dw4iBxDX2EB-kt65haD9Na9hrNPcaAqL8EALw_wcB&gclsrc=aw.ds
Embark on the journey to become an ACCA qualified professional and unlock boundless opportunities across the globe! Be unlimited with ACCA by your side.
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https://www.accaglobal.com/caribbean/en/student/exam-support-resources/fundamentals-exams-study-resources/f4/technical-articles/sasec.html
This article briefly deals with the new social and ethics committee (SEC) applicable to certain companies in terms of the South African Companies Act (CA),...
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https://www.accaglobal.com/us/en/student/exam-support-resources/fundamentals-exams-study-resources/f9/technical-articles/market-matters.html
Market matters, a technical article related to exam F9.
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https://www.accaglobal.com/pk/en/study-with-acca/why-acca.html
Curious about the benefits of ACCA certification? Elevate your expertise and join a globally connected institution. Discover more advantages today.
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https://www.accaglobal.com/an/en/student/exam-support-resources/fundamentals-exams-study-resources/f6/technical-articles/groups.html
It is important that Paper F6 (UK) candidates know the group relationship that must exist for reliefs to be available. Working through the examples in this...
acca qualificationgroupsstudentsglobal
https://www.accaglobal.com/in/en/student/exam-support-resources/fundamentals-exams-study-resources/f4/technical-articles/restraint-of-trade-in-singapore.html
This article aims to give an overview of current developments in relation to the doctrine of restraint of trade in employment contracts. The first part of the...
acca qualificationrestrainttradesingaporestudents
https://www.accaglobal.com/ubcs/en/student/exam-support-resources/professional-exams-study-resources/p6/technical-articles/ihtcgt-2015-1/ihtcgt-2015-1-q.html
Inheritance tax (IHT) and capital gains tax (CGT) are tricky taxes, each with their own exemptions and reliefs, and different methods of calculating the tax...
inheritance taxcapital gainsadvancedtaxationacca
https://www.accaglobal.com/crsh/en/student/exam-support-resources/professional-exams-study-resources/p5/technical-articles/examiner-approach-to-paper-p5.html
An outline of the aim of Paper P5, its structure and how the syllabus will be tested in the exams from June 2013
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https://www.accaglobal.com/vn/en/student/exam-support-resources/professional-exams-study-resources/p6/technical-articles/corporation-tax111/corporation-tax---part-1--self-test.html
This article follows a company as it begins trading, acquires an additional business, and eventually invests overseas. It sets out the commercial decisions...
corporation taxacca qualificationadvancedtaxationstudents
https://www.accaglobal.com/crsh/en/student/exam-support-resources/fundamentals-exams-study-resources/f6/technical-articles/groups-2015/groups-2015a.html
It is important that Paper F6 (UK) candidates know the group relationship that must exist for reliefs to be available. Working through the examples in this...
acca qualificationgroupsstudentsglobal
https://www.accaglobal.com/sg/en/student/exam-support-resources/professional-exams-study-resources/p6/technical-articles/taxunicorpbus-new2017-1.html
The taxation of unincorporated traders is an important part of the Paper P6 (UK) syllabus and is examined regularly.
acca qualificationtaxationunincorporatedbusinessadvanced
https://www.accaglobal.com/my/en/student/exam-support-resources/professional-exams-study-resources/p6/technical-articles/ihtcgt-2017-1/ihtcgt-2017-1-a.html
Inheritance tax (IHT) and capital gains tax (CGT) are tricky taxes, each with their own exemptions and reliefs, and different methods of calculating the tax...
inheritance taxcapital gainsadvancedtaxationacca
https://www.accaglobal.com/an/en/student/exam-support-resources/fundamentals-exams-study-resources/f6/technical-articles/chargeable-gains--part-2.html
The second of a two-part article focuses on shares, reliefs, and the way in which gains made by limited companies are taxed
chargeable gainsacca qualificationstudentsglobal
https://www.accaglobal.com/ubcs/en/student/exam-support-resources/professional-exams-study-resources/p6/technical-articles/taxunicorpbus-new2016-3.html
The taxation of unincorporated traders is an important part of the Paper P6 (UK) syllabus and is examined regularly.
acca qualificationtaxationunincorporatedbusinessadvanced
https://www.accaglobal.com/pk/en/student/exam-support-resources/fundamentals-exams-study-resources/f6/examinable-documents.html
This section contains exam notes which provide guidance on examinable material for the ACCA Taxation (TX) exam, including any relevant accounting and auditing...
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