1. 1 Keith Whitford ACCA F6 Taxation Keith Whitford

2. 2 Paper Aims/Objectives To develop knowledge and skills relating to the tax system as applicable to individuals, single companies, and groups of companies.

3. 3 Learning Outcomes Upon completion of this subject students should be able to:  Explain the operation and scope of the Irish tax system  Explain and compute the income tax liabilities of individuals  Explain and compute the corporation tax and liabilities of individual companies and groups of companies  Explain and compute the chargeable gains arising on companies and individuals  Explain and compute the effects of value added tax on incorporated and unincorporated businesses  Identify and explain the obligations of tax payers and/or their agents and the implications of non-compliance

4. 4 Assessment The syllabus is assessed by a three hour paper-based examination.  The paper will be mainly computational and will have five questions, all of which will be compulsory.  Questions one will focus on income tax and question two will focus on corporation tax. The two questions will be for a total of 55 marks with one of the questions being for 30 marks and the other for 25 marks  Question three will be for 20 marks, and will focus on chargeable gains (either personal or corporate)  Questions four and five will be on any area of the syllabus and will be for 15 marks and 10 marks respectively.

5. 5 Reading List  Students studying ACCA subjects F1, F2, F3, F5, F7, F8, F9, P1, P2 & P3, can purchase their books and study aids from Kaplan Publishing. IBAT College students can also avail of a 30% discount with KAPLAN.  Students studying ACCA subjects F4 and F6, will be able to purchase the core texts directly from IBAT College.

6. 6 Web: www.ibat.ie Email: info@ibat.ie Phone: 353 1 8075055