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June 2017 -March 2018 Exams – Introduction to the ACCA F6 UK Taxation (FA2016) Exam and the syllabus:
Chapter 1
Self study with OpenTuition F6 notes
Chapter 2
Income tax computation Introduction (part 1) [40:40]
Income tax computation (part 2)[37:01]
Income tax computation – Savings Income (part 3)[26:20]
Income tax computation – Savings Income continued (part 4)[30:58]
Income tax computation – Savings Income continued (part 5)[21:42]
Income tax computation – Personal allowances (part 6) [36:15]
Income tax computation – Deductions from Total Income (part 7) [44:34]
Jointly owned assets, Child Benefit (part 8) [44:25]
Income tax computation Residence (part 9) [40:24]
Chapter 3
Property Income and Investments: Individuals – Introduction [35:29]
Property Income and Investments – Individuals (part 2) [39:06]
Chapter 4
Tax Adjusted Trading Profit Individuals: Introduction (part 1) [43:32]
Tax Adjusted Trading Profit Individuals Example 1 (part 2) [39:11]
Chapter 5
Capital Allowances Introduction (part 1) [32:04]
Capital Allowances Special Rate Pool (part 2) [38:09]
Preparing the Capital Allowance Computation, Non Pool Assets (part 3) [31:39]
Capital Allowances Short life Assets (part 4) [36:06]
Preparing the Capital Allowance Computation (part 5) [27:10]
Chapter 6
Trading Profit Basis Periods Introduction [44:25]
Trading Profit Basis Periods part 2 [52:14]
Basis periods for capital allowances part 3 [36:28]
Cash Basis for Small Businesses part 4 [28:10]
Trading Profit part 5 [19:18]
Chapter 7
Tax Adjusted Trading Loss Reliefs [36:41]
Loss relief against total income Example 3 [33:56]
Losses in opening years [39:00]
Terminal loss relief [30:46]
Chapter 8
Partnerships Introduction [37:38]
Partnerships part 2 [34:26]
Partnership Losses [31:12]
Chapter 9
Employment Income part 1 [47:42]
Employment Income part 2[33:30]
Employment Income – Taxable Benefits: Motor Cars and fuel part 3 [47:00]
Employment Income: PAYE system part 4 [29:42]
Chapter 10
Pension schemes [37:33]
Pension schemes Example 1 [29:59]
Chapter 11
National Insurance Contributions NIC [36:12]
Chapter 12
CGT Individuals and Companies part 1 [36:08]
CGT Individuals – Rates of CGT part 2 [40:35]
CGT Individuals Losses part 3 [57:57]
CGT Individuals – Disposals, Chattels part 4 [35:43]
Chapter 13
CGT: Individuals Shares Example 1 and 2 [36:11]
CGT Individuals Shares – Takeovers [27:28]
Chapter 14
CGT Individuals Reliefs Example 1 – Entrepreneurs’ relief [35:40]
CGT Individuals Reliefs: Rollover Relief [44:16]
Remainder of chapter 14 will follow and now to move to chapter 16 to start study of corporation tax
Chapter 16
Corporation Tax, Taxable Total Profits [37:48]
Tax Adjusted Trading Profit [31:48]
Chapter 17
Long Period of Account [32:51]
Chapter 18
Tax adjusted Trading Losses: Companies [41:39]
Tax adjusted Trading Losses – Carry forward relief [25:59]
Chapter 19
Chargeable Gains: Companies – Gains and losses [27:44]
Chargeable Gains: Companies – Share matching for companies [36:47]
Chargeable Gains: Companies – Bonus issues, Rights issues, Takeovers [30:38]
Chapter 20
Part Disposals, Chattels, Non chattel wasting assets [46:42]
Chapter 21
Chargeable Gains Companies Rollover Relief [36:41]
Chapter 22
Corporation Tax, Groups [35:07]
Corporation Tax, Groups: Group Loss Relief [33:04]
Corporation Tax, Groups: Chargeable Gains [52:46]
Chapter 24
Introduction to Inheritance Tax [50:15]
Inheritance Tax – The Death Estate [33:54]
FA2015 Lectures
These lectures are based on FA 2015 but may be used in conjunction with your FA 2016 notes as it is only the examples that have been updated by a year except on VAT where the registration and de-registration limits have been increased to the new levels found within your FA 2016 notes
Chapter 14
Relief for the gift of business assets [15:01]
Principal Private Residence Relief [57:29]
Chapter 15
see chapter 23
Chapter 23
Self Assessment and Payment of Tax for Individuals and Companies [49:56]
Chapter 24
Inheritance Tax Potentially Exempt Transfers PET [51:18]
Inheritance Tax Lifetime Exemptions [52:00]
7 year cumulation period [41:19]
Example 2 and IHT Planning [63:08]
Chapter 25
Introduction to VAT [46:52]
Voluntary VAT Registration [44:33]
Output VAT and Input VAT [57:12]
VAT Returns, Flat Rate Scheme [41:31]
Group VAT Registration, Imports and Exports [63:45]