Understand Taxation rules

1. Income and income tax liabilites
2. Chargeablegains and capital gains tax liabilities
3. Inheritance tax
4. Corporate tax liabilities
5. Stamp taxes
6. Values added taxe, tax administration

B- The impact of relevant taxes on various situations and courses of action, including the interaction of taxes

1. Taxes applicable to a given situation or course of action and their impact
2. Alternative ways of achieving personal or business outcomes may lead to different tax consequences
3. Taxation effects of the financial decisions made by businesses
4. Statutory obligations imposed in a given situation

C- Minimssing and/or deferring tax liabilities by the use of standard tax planning measures

1. Types of investment and other expenditure that will result in a reduction in tax liabilities for an individual and /or a business
2. Legitimate tax planning measures, by which the tax liabilities arising from a particular situation or course of action can be mitigated
3. The appropriateness of such investment, expenditure or measures, given a particular taxpayer’s circumstances or stated objectives
4. The mitigation of tax in the manner recommended, by reference to numerical analysis and/or reasoned argument
5. Ethical and professional issues arising from the giving of tax planning advice
6. Current issues in taxation

D- Communicating with clients, HM Revenue and Customs and other professionals

1. Communication of advice, recommandation in the required format
2. Presentation of written information, in language appropriate to the purpose of the communication and the intended recipient

ACCA – AFM(Advanced Financial Management)

• Determine a corporation’s dividend capacity and its policy given
• Evaluate the potential value added to an organisation arising from a specified capital investment project or potofolio using the net present value
• Identify and asses the apppriateness of the range of sorces of finance available to an organisation
• Discuss the operations of the derivatives market

ACCA – APM(Advanced Performance Management)

1. Strategic planning and control
2. Performance management information systems and developments in technology
3. Strategic Performance measurement
4. Performance evaluation
5. Professional skills