Business Planning: Taxation
Most frequently tested topics in BPT
April 28, 2021
You probably have better things to do than spend your time trawling through all the available ICAEW past paper model answers to work out the most frequently tested topics in BPT.
Unfortunately, as accountancy tutors, we don't.
So we spent some time working through all the past papers available from 2013 onwards (BPT was tested for the first time in 2013) and here are the results of our exciting or at least useful analysis.
Drum roll please ...
The topic which has obtained the most marks in the Corporation Tax part of the syllabus is Share versus Trade & Assets deals.
In the case of Individual Tax, IHT has attracted the most marks.
When it comes to VAT and Stamp Duties, it is the Capital Goods Scheme which has gained the most marks in our sample of past papers.
In the case of Ethics, DOTAS and GAAR have gained the most marks, followed closely by transfer pricing and DPT (no, not a typo, we mean Diverted Profits Tax).
We would definitely not advise you to revise only these topics but you would be pretty mad to go into the examination without being extremely good at these core areas.
Or at least without trying to get extremely good at these core areas.
Check out our BPT resources for further help.