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GUIDANCE ON ANSWERING SECTION AQUESTIONS IN PAPER P6 (UK)

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Part 2

In the first part of this article we considered the importance of time management and the requirement. We

are now going to look at a past exam question and a suggested approach to take when answering Section

A questions.

Illustration – Question 1(a) from the June 2012 exam

SUGGESTED APPROACH TO A SECTION A QUESTION

The following is a suggested series of steps to carry out in order to complete a Section A question in the

correct amount of time, such that you will maximise the number of marks obtained. You should practise

questions and adapt this approach until you find a series of steps that works for you.

There are 21 marks available. Bearing in mind that you would have had to spend some time reading the question

you are likely to have had around 33 minutes to complete this requirement.

The detailed requirement is in the email from the manager: ‘I want you to prepare the following:….A memorandumfor the client file that addresses the following issues.’

The detailed requirements are split into parts (i) and (ii).

Part (i) consists of five unnumbered tasks.

Part (ii) consists of a single task.The split of part (i) into five unnumbered tasks could cause problems as it is important to address all five of them. In

particular, many candidates in the exam missed the need to provide a concise summary of their calculations, which

was worth two relatively easy marks. Accordingly, you should consider numbering the tasks and ticking them off as

you address them.In the formal requirement at the end of the question you are told ‘For guidance, the calculations in part (a) of this

question are worth no more than half of the total marks available’.

The first two tasks require calculations and, from the guidance following the formal requirement, you know that youhave approximately 16 minutes to prepare them.

The first task requires the reduction in the inheritance tax payable to be calculated. Calculating a reduction in tax

payable is slightly more tricky than simply calculating a tax liability and you would need to think about how to

approach this before you start.The capital gains tax calculations in the second task are more straightforward.

The three final tasks of part (i), together with the task in part (ii), need to be completed in the remaining time,

approximately 16 minutes.

The third task of part (i) requires explanations ‘particularly in relation to the availability of reliefs’. To begin with youshould just make sure that you address reliefs and then move on to the remaining tasks. This will help you to

complete all of the tasks in the time. Once you have completed task (ii), if you have any time remaining, you can addsome additional comments to this particular task.

The fourth task requires a concise summary. This is simply a summary of what you have already done and must

not be omitted.

The final task requires any other tax and financial implications in respect of the gifts.

Part (ii) requires ‘the conditions that would need to be satisfied..’.

In order to complete all of the tasks in the time available it would have been necessary to:

- Think before starting the calculations in order to decide how to determine the reduction in the inheritance tax

payable.- Carry out the calculations briskly and accurately in about half of the total time available.

- Spend the remaining time on the remaining tasks making sure that you address all of them.

1. Use the total number of marks to determine the number of minutes available and write down the time at which you

must have completed your answer to the question.

2. Read the formal requirements at the end of the question. The formal requirements may include information that you

will find useful when you come to read the question relating to the nature of the documents to be prepared and thetaxes involved.

3. Read the question from the beginning. Make a note (ideally only one or two words) in the margin by each paragraph

to remind you of what the paragraph is about and highlight key figures and dates. This will help you find the

information you need in the question when you come to write your answer.

4. Once you have read the question, calculate how much time you have remaining. This will enable you to determine

how much time to spend on each part of the question. For example, if the question is for 35 marks (63 minutes) and

seven minutes have elapsed so far, then you have 56 minutes to complete your answer. This equates to 1.6 (56/35)

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Last updated: 21 Feb 2014

In the next part of this article we will look at some particular approaches to calculations that may be useful

when answering Section A questions and the importance of question practice.

Written by a member of the Paper P6 examining team

minutes per mark.5. So, if Part (a) is for 11 marks, it will need to be completed in 17.6 minutes. Think about how you will carry out the

tasks in Part (a) in that time. Identify the relative size of the tasks, split the time between them and get them done in

the time. Keep looking at your watch to push yourself along.

6. Repeat step 5 for the remaining parts of the question such that you finish it in the time.