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Hello Sir,
when will the Fa 2016 notes be out as i am taking the exam in June or is it ok to study the current videos with fa 2015 notes?
p.s. do i need a study text or revision kit?
thank you
The OT course notes should be online within 2 weeks and the lectures by the time the March exams finish. I would advise that you wait for them but if you want to start your studies now then it would be fine to use the following chapters and associated lectures from the FA 2015 material currently on site:
Chapter 4 – Adjustment of trading profit
Chapter 5 – Capital allowances – one main change here when you work through it – AIA (you will see what this is when you read the chapter and listen to the lectures) is now £200,000 not £500,000 but the principles are the same
Chapter 6 – Trading Profit basis periods
Chapter 8 – Partnerships
Chapters 16 – 18 Corporation Tax – again in capital allowances the same change to the level of AIA applies
Chapter 24 Inheritance Tax
Chapter 25 VAT – one main change here which is simply a change in the registration and deregistration limits but all the principles remain the same
Hope this helps
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