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I would have a look at Paula Byrne’s website. I believe she has a book for the advanced taxation variant. I know this is obviously not ideal.
See also the following thread-
https://opentuition.com/topic/snrb-for-the-tax-year-2022-23/
There’s a starting rate for savings that works as I believe you suggest. However, there is also a nil rate band that applies to the first £1000 for basic rate taxpayers and to the first £500 for higher rate taxpayers on their savings income. Additional taxpayers do not qualify.
Since Ning is a basic tax payer, £1000 nil rate band is available. That is £500 more than the £500 nil rate band to which Ting is entitled. Therefore this is where the £500*40% saving comes from. So £200 is saved from this transfer.
I don’t think they relate. The notes are designed to be used in conjunction with the video lectures.
There were no additions or deletions from the 2023/24 syllabus – the syllabus is the same in 2024/25 as it was in 2023/24. Likewise no changes in the syllabus for 2025/26. There is some ambiguity in your question when you talk about the 2023 book. Does this cover the 2022/23 syllabus?
I don’t have the question. However, if the question asks that £370000 be left to the daughter, then it is necessary to calculate assets that would be needed before tax in order that after the tax is paid the £370000 will be available to the daughter. Therefore £45000 x 40/60 =£30000. In other words £400000 must be held in order to gift £370000 before inheritance tax to the daughter. £370000 +£30000 =£400000. £400000 – £325000 = £75000. £75000 × 0.4 = £30000 tax to be paid.
In terms of tutoring, I am not a tutor. I am happy to help you out with any questions you have on this site.
Another thread giving similar information-
https://opentuition.com/topic/tx-uk-can-i-use-current-lectures-for-june-2025-exam/
Please see the following thread-
Feedback of some sort seems to be provided for some of the applied skills exams (see below)-
I am not sure if anything like this is provided for applied knowledge exams.
This is what the Opentuition AI wrote-
“The main differences between the Advanced Audit and Assurance (AAA) UK and International versions primarily lie in the regulatory frameworks and specific syllabus content.
Regulatory Framework: The UK variant is influenced by UK Financial Reporting Standards (FRS), while the International variant is based on International Financial Reporting Standards (IFRS). The UK has not fully adopted IFRS, leading to some differences in accounting issues addressed in the exams.
Syllabus Content: The UK version includes specific topics such as “Auditing aspects of insolvency,” which are not covered in the International version. Conversely, the International version includes topics related to public sector auditing that are not present in the UK syllabus.
Examinable Documents: The UK variant has more documents from the Financial Reporting Council (FRC) compared to the International variant.
Examination Structure: There are differences in how marks are allocated in the exams. For the UK stream, the sub-allocation of marks for each part of a question is not shown, whereas it is provided in the International exams.
Practicing Certificate Requirement: If you aim to obtain a practicing certificate to operate as a registered auditor in the UK, you must pass the UK variant of the AAA exam.
Overall, while the core principles of auditing remain similar, these differences can significantly impact your preparation and examination strategy”.
