New June 2013 Lectures – are available here
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Chapter 16 – 18 Chargeable Gains – Companies
Chargeable Gains: Companies part 1
Chargeable Gains: Companies part 2a
Chargeable Gains: Companies part 2b
Chargeable Gains: Companies – Chattels
Chargeable Gains: Companies – Shares
Bonus issues and Rights issues part a
Bonus issues and Rights issues part b
Chapter 20 Overseas Aspects – Companies
Overseas Aspects Companies part 1
Overseas Aspects Companies part 2
Chapter 21 Capital Gains Tax – Individuals
CGT Individuals Part 1
CGT Individuals Part 2
Chapter 22 Capital Gains Tax – Individuals – Shares
CGT Shares Example 1
CGT Shares Example 4 and 5
Chapter 23 Capital Gains Tax – Individuals – Reliefs
CGT Reliefs Example 1
CGT Rollover and Holdover Relief
CGT Gift Relief
CGT Incorporation Relief
PPR Relief
Chapter 24 Inheritance Tax
Inheritance Tax part 1
Inheritance Tax part 2
Inheritance Tax part 3
Inheritance Tax part 4
Chapter 25 VAT
VAT part 1
VAT part 2:VAT Returns
VAT part 3: VAT Small Business Schemes
VAT part 4: Group VAT Registration, Imports and Exports
Chapter 26 Self Assessment and Payment of Tax for Companies
No lecture, this topic is for Self Study. Please read OpenTuition F6 course notes and if necessary refer to your study text
Chapter 27 Self-Assessment and Payment of Tax for Individuals
Self Study, please read your F6 course notes and if necessary refer to your study text
when will the F6 lectures be uploaded? please do it soon!
New June 2013 Lectures – are available here
Thankyou
Hi. When the lectures will be updated for June 2013 exam? This is already end of March.
soon
April? Will it be given by the same lecturer as this old one?
Has anyone got past papers for F6 with updated rates use so answer will be different from ACCA website?
Morning all,
May I know that this leatures could be available for the FA2012 notes?
Thanks so much!
i do not think so , tax rates and other things may vary, so , it would be better to use the notes in 2011.
pls re videos relevant to 2013 sessions
Hi,
Are these lectures valid for June 2013 exams.
Best Regards
Nidhi
Maybe not yet. Finance Act 2012 should be examined in 2013 exams. And these lectures has link to FA2011
Excellent presentation. Easily understood. Thank you.
when will an updated course notes,lecture & syllabus be posted for FA 2012? Or can someone tell me where I can get a list of the changes? I would like to sit exams in
June 2013. thanks!
F6 notes for 2013 exam will be on line in February
The lectures for F6 posted for FA 2012 are too fast in explaining as though the lecture is just reading from the manual book. Courses for computations need to be taken through at a moderate speed like john Moffat in F5.
How can i be helped because i have to follow the lecture at the same time looking at the notes but the lectures are too fast.
those are seriously cool
thanks so much, very good lecture!
Thanks a lot!
thankz allot
Please it is really an excellent one.
Thanks open tuition you guys are doing a very good job.
hope this lecture is for December 2012
is there meant to be a part 3 for chapter 21? that was the impression i was left with at the end of part 2!
Thanks very much!
admin
where are my comments,my previous two comments were erased.
Yes, they were deleted
this is not a ‘request’ site,
Capital Allowance Computation!
Unincorporated v Incorporated
Is it correct that for a period greater than 12 months (say 16), one prepares a Capital Allowance Computation (CAC) based on the longer period for an UNINCORPORATED business, while subsequently for an INCORPORATED business two CAC’s must be prepared (12 and 4 mts respectively)? So WDA and AIA is never scaled up proportionately for an INCORPORATED business!?
Thanks in advance
@wgkeating, I would suggest if you have many questions, you’d be better posting them on the forums,
comments are not read by as many students, and tutors do not always read them at all..
Is this acceptable in an exam?
’300k<AP<1500k & therefore a MR Company for CTC purposes.'
Thanks in advance
@wgkeating, well ,,I don’t think so,,you can use abbreviations but this is too extreme..I mean you can use wda, aia, all those
Computation!
May one do the following in an exam?
CT = 2×26%x3/4 + 2×28%x1/4
CT = 0.5(26%x3 + 28%)
Thanks in advance
@wgkeating, yes you can,,it us just math,,
Corporation Tax
Does one write ‘Corporation Tax Liability’ or ‘Corporation Tax Payable’? As per sole trader/individual there is a difference – ‘Income Tax Liability’ v ‘Income Tax Payable’!
Thanks in advance:)
@wgkeating, those two are different,,they are not interchangeable…it is just that for income tax computation you usually have tax credits so liability and payable are different,,,
In an exam may one use for example, 50k instead of 50,000; 250k instead of 250,000, etc
Thanks in advance
@wgkeating, it would be better not to,,,you can present info in a column with
’000 heading
Grossing up / FII
100/80 = 10/8
100/90 = 10/9
So in an exam can one just write 10/8 and 10/9 instead of 100/80 and 100/90 respectively?
Thanks in advance
@wgkeating, no,,,when you use 100/80 or 100/90 you are showing that you know that the amount was received net of 20% or 10% tax..it is not just math here
Practice Question / Answer 20 George part (b)
Based on the info given in the question this is the scenario assuming we just start at 2008/09: The “other than” in the question assumes a contribution of 60,000 in 2010/11!
2008/09 60,000
2009/10 30,000 + 20,000 from 2011/12
2010/11 60,000
2011/12 50,000 (of the 90,000 – 50,000 for 2011/12, 20,000 contribution b/f from 2009/10 and the remainder 20,000 is AA charge)
Why wasn’t the extra 10,000 of 2010/11 not used against 10,000 brought forward from 2009/10! Or have I misread something again!
Thanks in advance
Practice Question / Answer 19 Renner
Why is answer for salary is based on 8/12 and 4/12 and not 9/12 and 3/12 respectively? Have I missed out on something!
Couldn’t lending the computer to improve his IT skills be seen as beneficial to the company and therefore not a taxed benefit!?
Thanks in advance
@wgkeating, the business accounts are to 30 Nov.,income tax for 2011/12 (receipts basis).so from 6 Apr to 30 Nov 2011 -8/12,,,1 Dec to 5 Apr 2012 – 4/12
@wgkeating, it is not wholly,exclusively for business purpose…the computer was given to him to take home,,,even if the only use was upgrading his skills,it would still be a assessable benefit,as it is not necessary for the performance of his duties
Hi everyone, please can someone tell me if the tax rules for paper f6 examined in June 2012 would be the same for December 2012.
many thanks
Thanks a million……………….
jasti
will the vat section ever be uploaded? it is less than 2 weeks to the exam
@yifanyang, no
@yifanyang, VAT lectures are now on line
i cant find value added tax someone help me plz
@atiq422, it has not been uploaded yet.
@atiq422, Read Examiner’s article. It’s upgraded and simple to follow.
@umair001, hahahaha
tusi fir v lucky ho pai g, sada P6 da te koi lecture he ni opentuition te, basic revise krnay k lye i’m using f6 lectures
Help pls with Inheritance Tax Example 1, the 3rd lifetime gift of 2000 shares to his son on 08/12/10, falls within 7 years before dealth, shouldn’t there be additional tax occurred for CLT? In the answer provided, this has been ignored, pls can anyone explain the reason? thanks
PET rather than CLT, i meant sorry
@weiacca, when a PET is given by the deceased it is initially ignored i.e at the time it is given for this example 08/12/10. However, when the donor dies, within 7 years of making the PET, it becomes chargeable at the time of death. And the Standard Rate of 40% applies if the PET is not being consumed over the nill rate band of 325000.
Hence, when given the PET is ignored but when the donor dies, it becomes chargeable.
Hope that answered your question.
Thanks for the awesome lectures. Please can we also have the lectures for Inheritance tax, but especially for VAT? Thanks a million
@badboyj, hei check the technical articles VAT PART 1 & 2 from the ACCA site are very helpful and is nothing more then that you need for the exam.good luck
Hi, please advise where can I find lectures and additional materials on Singapore Taxation (F6 Singapore). Thanks!
can we expect for vat videos or ,is it left for self study please?
Awesome! Thank you so much for fantastic lectures!!
Should we expect Revision Lectures………..Admin ??
no, sorry, no revision lectures
It’s too good for international students.
the videos in the open tution tv,relating to f6 last year contained revision for various chapters,which were indeed really helpful.unfortunately some of the videos have been remove.please don,t delete those clips they are highly informative.is there any chance of adding back those deleted videos.please consider my request .many thanks
No, I’m afraid, all f6 lectures on opentuition.tv were for OLD exams,
@bukkyh, *helpful
IHT lectures are on Opentuition TV.
Thanks a lot.
But where is VAT and IHT I am looking for P7 notes too If anyone have Please let me know.
Regards.
I cannot seem to view any of the lectures, always get ‘server not found’. can anyone please help??!!!
please look here and follow the steps to find out what is your problem
http://opentuition.com/support/video-server-error/