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ACCA F6 UK lectures Download F6 notes
July 20, 2015 at 7:11 pm
Where is the final video/lecture on 7 year cumulation?
May 9, 2015 at 5:09 am
In the small gift exemption example that you gave in the lecture of £200 each time(£400 total), Cant we deduct the small gift exemption of £250 from the total of £400 and tax the remaining £150???
And another small question. if a gift is made of say £300 on a particular day, can we deduct the small gift exemption and tax the remaining £50?
May 8, 2015 at 7:26 pm
Is there supposed to be another lecture for IHT?
BTW, thank you for the lectures already posted, they are excellent!
May 8, 2015 at 7:39 pm
all lectures are on line
May 15, 2015 at 4:41 am
At the end of this lecture a subsequent lecture to deal with the final area is mentioned. However the next lecture in the listing is on VAT. could you all kindly post the link to the lecture mentioned.
May 15, 2015 at 7:35 am
The tutor said it, but never recorded this lecture, sorry
May 1, 2015 at 12:29 pm
In regards to the small gifts exemption.
In illustration 10 – you state that the gifts of £200 each to two friends at Christmas would come under the small gifts allowance. However as it’s two gifts this would total£400, wouldn’t this remove the exemption?
May 1, 2015 at 12:54 pm
They say that Gifts of up to £250 per donee per tax year are exempt. However, if this limit is exceeded, the exemption is lost. from my point of view it means that the donor can give this amount to many donee (no matter how many they are) and will be lost if it exceed £250 per donee no the total.
April 30, 2015 at 7:09 am
Hi Tax Tutor
Would we just assume that there is unused AE for previous years?
From the example you went through and the answers you went through, the answer assumes that there is unused AE for prior years when it isn’t mentioned.
October 27, 2014 at 8:46 pm
In the example would it be possible for a parent wanting to give 10k to a son first transfer 4k as marriage exemption and 6k annual exemption in order not to waste the AE b/f?
many thanks for this first class lecture.
looking forward for your reply
May 8, 2015 at 7:25 pm
What difference does it make are you wasting AE b/f or ME? You want be able to use either of it next year.
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