- This topic has 1 reply, 2 voices, and was last updated 4 days ago by
.
Viewing 2 posts - 1 through 2 (of 2 total)
- Posts
Hi, can I prepare June 2025 exam and onward using the notes and lectures which were available up to March 2025 exam preparation ?
The notes and lectures up to the March 2025 exam are based on the Finance Act 2023, whereas the June 2025 exam will be based on the Finance Act 2024 and there have been some changes. For example, the dividend nil rate band is now £500, the cash basis is now the default method for calculating the trading profits of unincorporated businesses rather than the accruals basis and the annual exempt amount for capital gains is now £3,000.
The majority of the content hasn’t changed, but if you are going to use the notes and lectures, then proceed with caution!
Viewing 2 posts - 1 through 2 (of 2 total)
- You must be logged in to reply to this topic.