Please note:
In Illustration 1 the accounting years ended 30 June 2018 and 2019 used in the lecture are changed to the accounting years ended 30 June 2020 and 2021 in the FA 2019 Study Notes
In Illustration 2 the incorporation date of the business is changed from 30 April 2018 used in the lecture to 30 April 2020 used in the FA 2019 Study Notes
In Example 4 the quarter to 31 March 2018 used in the lecture is changed to 31 March 2020 in the FA 2019 Study Notes
Pre registration input VAT, Tax point, Output and Input VAT – ACCA Taxation (TX-UK) VAT lecture part 3
VAT deregistration
in Kaplan mention as from date of cessation or agreed earlier date. In the notes and video written as agreed later date.
Clarify please?
BPP specifies later date
There is a calculation error within the answer to question 4. The answer must be 12,443. NOT 12,463. Hope this saves someone the time of trying to figure out where they’ve gone wrong.
If you don’t mind me asking where did you get the 20 difference from?
Add the inputs 馃檪