Final AssessmentKAPLAN PUBLISHING Page 1 of 17

ACCA FINAL ASSESSMENT

Advanced Taxation

QUESTION PAPER

Time allowed Reading time:

15 minutes

Writing time:

3 hours

This paper is divided into two sectionsSection A

BOTH questions are compulsory and MUST beattempted

Section B

TWO questions ONLY to be attempted

Tax rates and allowances

are on pages 3 – 6

Do not open this paper until instructed by the supervisor This question paper must not be removed from the examinationhallJUNE 2009

Kaplan Publishing/Kaplan Financial

ACCA P6 Advanced TaxationPage 2 of 17 KAPLAN PUBLISHING© Kaplan Financial Limited, 2008All rights reserved. No part of this examination may be reproduced or transmitted in any formor by any means, electronic or mechanical, including photocopying, recording, or by anyinformation storage and retrieval system, without prior permission from Kaplan Publishing.

Final AssessmentKAPLAN PUBLISHING Page 3 of 17

Tax rates and allowances

Some tax rates and allowances will be reproduced in the examination paper for Paper P6. Inaddition, other specific information necessary for candidates to answer individual questionswill be given as part of the question.

Income tax

%Basic rate £1 – £34,800 20Higher rate £34,801 and above 40

Personal allowances