ACCA F6 Lectures

Lectures for September/December 2015 F6 UK Exams

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Introduction to the ACCA F6 Exam and the syllabus (45min)

Chapter 1

Self study with OpenTuition F6 course notes

Chapter 2

Income tax computation Introduction (55min)

Income tax computation Example 1 (55min)

Income tax computation – Savings Income and Dividend Income (34min)

Income tax computation – Personal allowances (42min)

Income tax computation – Personal allowances Examples: 10-13, Reliefs (32min)

Reliefs and Payments to charity under Gift Aid System (30min)

Jointly owned assets, child benefit (23min)

Tax Payers Residence (30min)

Chapter 3

Property Income and Investments: Individuals – Introduction (39min)

Lease Premiums, New Individual Savings Accounts, National Savings (21min)

Chapter 4

Tax Adjusted Trading Profit Individuals: Introduction (47min)

Tax Adjusted Trading Profit Individuals Example 1 (25min)

Chapter 5

Capital Allowances Introduction (42min)

Capital Allowances Special Rate Pool (33min)

Capital Allowances Small Pools WDA, Non Pool Assets,  Example 2 (42min)

Preparing Capital Allowances Computation Example 6 (41min)

Chapter 6

Trading Profit Basis Periods Introduction (40min)

Trading Profit Basis Periods part 2 (32min)

Basis periods for capital allowances, Cash Basis for small Businesses (33min)

Cash Basis for Small Businesses (33min)

Chapter 7

Tax Adjusted Trading Loss Reliefs (42min)

Tax Adjusted Trading Losses Example 3 (39min)

Terminal loss relief (20min)

Chapter 8

Partnerships Introduction (37min)

Partnership Losses (12min)

Chapter 9

Employment Income: Deductibility of expenses (40min)

Employment Income: Exempt Benefits, Taxable Benefits (35min)

Employment Income – Taxable Benefits: Motor Cars and fuel (36min)

Employment Income: PAYE system (31min)

Chapter 10

Pension schemes (40min)

Chapter 11

National Insurance Contributions NIC (23min)

Chapter 12

CGT Individuals and Companies (43min)

CGT Individuals Losses (35min)

CGT – Transfer of assets between a husband or wife or civil partners (31min)

CGT Individuals Chattels (33min)

Chapter 13

CGT: Individuals Shares Example 1 and 2 (35min)

CGT Individuals Shares Takeovers (32min)

Chapter 14

CGT Individuals Reliefs Example 1 – Entrepreneurs’ relief (36min)

CGT Individuals Reliefs: Rollover Relief (40min)

Relief for the gift of business assets (36min)

Principal Private Residence Relief (43min)

Chapter 15

Corporation tax (46min)

Chapter 16

Calculation of Corporation Tax Liability introduction (37min)

Calculation of Corporation Tax Liability continued (33min)

Chapter 17

Long Period of Account (35min)

Chapter 18

Tax adjusted Trading Losses: Companies (35min)

Tax adjusted Trading Losses continued (39min)

Chapter 19

Chargeable Gains: Companies part 1 (44min)

Chargeable Gains: Companies Bonus issues, Rights issues, Takeovers (38min)

Chapter 20

Chargeable Gains: Companies – Chattels (37min)

Chapter 21

Chargeable Gains Companies Rollover Relief (25min)

Chapter 22

Corporation Tax, Groups: Associated Companies (33min)

Corporation Tax, Groups: Group Loss Relief (42min)

Corporation Tax, Groups: Chargeable Gains (38min)

Chapter 23

Introduction to Inheritance Tax (46min)

Inheritance Tax Potentially Exempt Transfers PET (44min)

Inheritance Tax Lifetime Exemptions (48min)

7 year cumulation period (46min)

Chapter 24

Introduction to VAT (37min)

Voluntary VAT Registration (34min)

Output VAT and Input VAT (30min)

VAT Returns, Flat Rate Scheme (41min)

Group VAT Registration, Imports and Exports (37min)

Chapter 25-26

Self Assessment and Payment of tax (43min)