Chargeable Gains: Companies part 1

View all free ACCA F6 UK lectures >> This lecture is based on OpenTuition F6 course notes

Comments

  1. hi , im writing f6 paper for the first time and i have doubt abt ‘income from self employment ‘ ….while calculating tax adjusted trading profit…why are we adding back the dissallowed expenses….is it bcoz u dont get allowance on the non-trading expenses?…what is the end result of calculating the tax adjusted trading profit?…is it calculating the trading profit on which the business can get a tax allowance ?…pls help

  2. i love how the lecturer said talked about the exempted assets. “in the madeness of HMRC”. I waslaughing uncontrollably.
    Thank you so much for making ACCA fun. I actually look forward to learning more. As a former educator myself, I consider that the ultimate success for a lecturer. You did it!!!

  3. fantastic

  4. good one…

  5. wow was i nyc 1…..part 2 here i come..pap!

  6. It will be nice to be able to download the video… with the constant stops, I am getting frus***…

  7. please am unable to open the lecture video, “server not found” usually comes up. please what could be the cause and solution to this, i really need to watch the lecture.Thanks.

  8. please help,the video never plays to full length.what can i do?

  9. You said NO CAPITAL LOSSES, THEY’VE BEEN COMPENSATED FOR UNDER ALLOWANCES … I understand NIL should be the ‘gains’ figure to include in the CT computation. But if we’ve allowed loss through Allowances, how about relief (Carry forward and offset against future gains only)? Sounds like double relief for same loss … What’s the explanation for the co-existence of these two?

    • @crye, Capital losses for items such as plant and machinery have been compensated for under capital allowances.
      Not for items such as property chattels or shares – which are assessed under chargeable gains.

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