Past exam papers from ACA CAP 2 Taxation will be completed covering the following topics CAPITAL ACQUISITIONS TAX ·Pro-Forma Calculation ·Agricultural Relief ·Business Relief ·Free use of Property ·Gift Splitting ·Life / Limited Interests ·Small Gift Exemption ·Limited / Life interest · Dwelling House Exemption ·Non Domiciled Individuals ·Spousal Exemption ·Inheritances taken by a Parent ·Surviving Spouse Relief · Niece / Nephew Relief · CAT / CGT Offset ·Other Key Areas

CAPITAL GAINS TAX CGT and Residency / Ordinary residency / Domicile / Temporary Non Residence Double Taxation Relief Principal Private Residence Capital Gain Groups anti-avoidance measures Transfer of a Business to a Company Retirement Relief Revised Entrepreneur Relief Transfer of site to a child CGT and Shares - Rights issues / Bonus issue / B&B Share Buy backs