f6历年真题考纲及考官文章2012 12月.pdfVIP

Examiner’s report F6 Taxation (UK) December 2012 General Comments The examination consisted of five compulsory questions. Question 1 for 25 marks, question 2 for 30 marks, and three further questions of 15 marks each. The vast majority of candidates attempted all five questions, but question four was often left to last and answered under time pressure. This problem often arose because the workings for parts 1a and 2a were far too detailed. Question 4 was the most difficult of the three 15-mark questions, although the calculations themselves were quite straightforward. What candidat