ATX P6 Kaplan Exam Kit for June 2019 to March 2020 FOR Acca


Strategic Professional– Options

Advanced Taxation

(Finance Act 2018)

For June 2019 to March 2020 examination sittings


British Library Cataloguing-in-Publication Data
A catalogue record for this book is available from the British Library.
Published by:
Kaplan Publishing UK
Unit 2 The Business Centre
Molly Millar’s Lane
RG41 2QZ
ISBN: 978-1-78740-112-9

© Kaplan Financial Limited, 2018
.Printed and bound in Great Britain

The text in this material and any others made available by any Kaplan Group company does not amount to advice on a  particular matter and should not be taken as such. No reliance should be placed on the content as the basis for any investment or other decision or in connection with any advice given to third parties. Please consult your appropriate professional adviser as necessary.
Kaplan Publishing Limited and all other Kaplan group companies expressly disclaim all liability to any person in respect of any losses or other claims, whether direct, indirect, incidental,
consequential or otherwise arising in relation to the use of such materials.
All rights reserved. No part of this examination may be reproduced or transmitted in any form or
by any means, electronic or mechanical, including photocopying, recording, or by any information
.storage and retrieval system, without prior permission from Kaplan Publishing



These materials are reviewed by the ACCA examining team. The objective of the review is to ensure that the material properly covers the syllabus and study guide outcomes, used by the examining team in setting the exams, in the appropriate breadth and depth. The review does not ensure that every eventuality, combination or application of examinable topics is addressed by the ACCA Approved Content. Nor does the review comprise a detailed technical check of the content as the Approved Content Provider has its own quality assurance processes in place in this respect

The past ACCA examination questions are the copyright of the Association of Chartered Certified Accountants. The original answers to the questions from June 1994 onwards were produced by the ACCA and have been adapted by Kaplan Publishing.



Index to questions and answers                                                               P.5

Analysis of past exams                                                                           P.13

Exam technique                                                                                        P.15

Exam specific information                                                                       P.17

Kaplan’s recommended revision approach                                           P.21

Kaplan’s detailed revision plan                                                               P.25

Tax rates and allowances                                                                        P.35

Time limits and election dates                                                                P.41


Key features in this edition

:In addition to providing a wide ranging bank of real past exam questions, we have also included in this edition

  • .An analysis of all of the recent exam
  • .Exam specific information and advice on exam technique
  • Our recommended approach to make your revision for this particular subject as effective as possible.This includes step by step guidance on how best to use our Kaplan material (study text,pocket notes and exam kit) at this stage in your studies.
  • An increased number of enhanced tutorial answers packed with specific key answer tips,technical tutorial notes and exam technique tips from our experienced tutors
  • Complementary online resources including full tutor debriefs and question assistance to point you in the right direction when you get stuck

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