考官报告高级税收p6uk-examreport j14.pdfVIP

Examiner’sreport

P6AdvancedTaxation(UK)

June2014

GeneralComments

Theexamwasinitsstandardformat;sectionAconsistingofthecompulsoryquestions1and2,worth

35marksand25marksrespectively,andsectionBwherecandidateswererequiredtoanswertwoout

ofthethreequestionsworth20markseach.InsectionB,questions4and5wereequallypopular

whilstquestion3waslesspopular.

Ingeneralterms,thosecandidateswhodidnotperformaswellastheycouldwereweakinthe

followingareas:

Theydidnotdowellinquestions1and/or2indicatingalackofpractiseofSectionAstyle

questionsand,possibly,alackofknowledgeofassumedmaterialfromF6.

Theydidnotspendsufficienttimethinkingbeforetheystartedwriting.Thismeantthattheydid

notgivethemselvesthechancetoidentifytheissuesthatneededtobeaddressedandtheywere

thereforeunabletoearnsufficientmarks.

Theydidnotanswerthequestionset.

Theydidnotattempteverypartoffourquestions.

Theydidnothavesufficient,preciseknowledgeofthetaxruleswithinthesyllabus.

Candidatesshouldpayparticularattentiontothefollowinginordertoisetheirchancesof

successintheexaminthefuture:

1.Knowyourstuff

Successfulcandidatesareabletodemonstratesufficient,preciseknowledgeoftheUKtax

system.

Thisknowledgemustbeup-to-date.Candidatesmustfamiliarisethemselveswiththe

changesintroducedbytherecentFinanceActsassummarisedintheFinanceActarticles

publishedonthewebsite.

2.Practisequestionsfrompastexamswiththeaimofadoptingthestyleofthemodelanswers.In

particular,candidatesshould