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Chapter 1 - Introduction to UK Tax System N
8 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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StartIntroduction to the Syllabus and the Paper Pattern (25:02)
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Start1. The UK tax system (13:12)
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Start2. Finance Act 2023 (1:42)
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Start3. Sources of Revenue Law (10:37)
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Start4 Tax avoidance and Tax Evasion (6:53)
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StartComplete Study Notes
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StartQuiz - UK Tax Systems
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Chapter 2 - Computing Taxable Income and Tax Liability
16 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Residence Test (21:31)
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Start2. Calculating Taxable Income (5:47)
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Start3. Classification of Incomes and Computing Taxable Income (15:41)
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Start4. Personal Allowance (31:20)
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Start5. Computing Income Tax Liability (9:56)
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Start6. Calculating Additional Tax Due - Example worked in excel (11:55)
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Start7. Accrued Income Scheme (12:05)
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Start8. Child Benefit (7:09)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start9. Question Practice - Kaplan (31:22)
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Start10. Question Practice - Kaplan (20:17)
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Start11. Question Practice - Kaplan (17:30)
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Start12. Question Practice -Section B (24:53)
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StartQuiz - Computing Taxable Income and Tax Liability
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Chapter 3 - Employment Income
8 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Employed and Self-Employed (8:02)
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Start2. Employment income Basis of Assessment (11:42)
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Start3. Allowable deductions in Employment income (19:06)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start4. Question Practice (16:07)
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StartQuiz - Employment Income
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Chapter 4 - Taxable Benefits, Reductions and PAYE
18 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Taxable Benefits - Exam Importance (09:07)
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Start2. Introduction to Taxable benefit & Vouchers (4:19)
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Start3. Accommodation benefit (18:16)
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Start3.1 Example Expensive House benefit (08:37)
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Start3.2. Example Job Related Accommodation (10:06)
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Start4. Cars benefit (23:49)
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Start5. Van and Pool Cars benefit (3:27)
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Start6. Cheap or Interest free loans benefit (7:17)
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Start7. Other Assets and Exempt benefits (3:25)
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Start8. PAYE System (13:10)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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StartACCA Hub - 1.1 - Taxable Benefits - Question Practice (24:40)
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StartACCA Hub - 1.2 - Taxable Benefits - Question Practice (38:15)
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Start9. Question Practice (38:31)
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Start10. Question Practice (18:33)
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StartQuiz - Taxable and Exempt Benefits
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Chapter 5 - Pensions
10 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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StartOverview and Exam Importance of Pensions (07:27)
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Start1. Types of Pensions (8:41)
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Start2. Methods of relief (10:40)
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Start3 Annual Allowance (16:03)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start4. Question Practice - OTQ - Rosie and Sam (31:07)
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Start5. Question Practice - OTQ - Ann Basil Chloe (25:14)
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StartQuiz - Pensions
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Chapter 6 - Property Income
13 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Calculation of property business profit - cash and accrual basis (16:59)
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Start2. Finance cost and other deductible expenses (8:59)
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Start3. Furnished Holiday Lettings (7:16)
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Start4. Rent a room relief (4:39)
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Start5. Premiums on leases (4:30)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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StartRecent - ACCA Hub - Property (23:42)
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Start6. Question Practice (17:57)
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Start7. Practice Questions (24:03)
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Start8. Practice Questions (19:55)
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StartQuiz - Property income
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Chapter 7 - Trading Income
14 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Badges of trade (12:53)
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Start2. Adjustment of Profit (21:08)
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Start2.1. Adjustment of Profit - Lease charge adjustment for high emission car (05:27)
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Start3. Examples adjustment of profit (18:35)
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Start4. Cash basis of accounting (8:49)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. Question Practice (27:40) - Recent in Live Session
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Start2. Trading Income - Question Practice (20:51)
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Start4. Partnership Trading Losses - Discussion (15:41)
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Start5. Partnership Trading Losses - Question Practice (37:29)
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Start6. Partnership Trading Losses - Question Practice (22:05)
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StartQuiz - Computing trading income
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Chapter 8 - Capital Allowances
15 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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StartIntroduction to Capital Allowances
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Start1. Main Pool and Annual Investment Allowance (22:48)
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Start2. Small Balance, Special Rate Pool and Enhanced Capital Allowances (13:21)
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Start3 Balancing adjustment, VAT, cars, and private use of assets (10:46)
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Start4. Short Life Assets (7:00)
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Start5. Cessation of Trade (6:04)
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Start6. Structure and Building Allowances (8:05)
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StartQuiz - Capital Allowances
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start6. Question Practice (21:41) - Recent in Live Session
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Start7. Question Part - Live Session Question (10:47)
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Start8. Question Practice (28:04)
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Start9. Question Practice (21:13)
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Chapter 9 - Assessable Trading Income
7 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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StartThe simplified basis of assessment (7:40)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. Assessible Profits and Adjusted Trading Profits - Question Practice (21:28)
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Start2. Assessible Profits and Adjusted Trading Profits - Question Practice (25:39)
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StartQuiz - Assessable Trading Income
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Chapter 10 - Trading Losses
13 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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StartIntroduction to Trading Losses
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Start1. Loss Relief Against Current Period and Previous 12 months (14:10)
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Start2 Carrying Forward Loss Relief (9:48)
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Start3. Losses in Opening Years (3:20)
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Start4. Terminal Loss Relief (3:35)
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Start5. The Choice between Loss Relief (8:56)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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StartRecent - ACCA Hub - Trading Losses (33:52)
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Start6. Question Practice (49:04)
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StartTrading Loss question - Michael and Sean - Kaplan
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StartQuiz - Trading Losses
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Chapter 11 - Partnerships and Limited Liability Partnership
10 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Computing Partnership Profits (10:39)
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Start2. Allocating Profits between Partners (5:39)
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Start3. Tax Position of Individual Partners (12:46)
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Start4. Loss Relief for Partners (9:36)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start5. Question Practice (19:51)
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StartQuiz - Partnerships and Limited Liability Partnership
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Start6. Question Practice (20:08)
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Chapter 12 - National Insurance Contributions - NIC
9 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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StartIntroduction to National Insurance Contribution
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Start1. Class 1 NIC Class 1A NIC (33:14)
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Start2. Class 2 NIC Class 4 NIC (8:18)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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StartRecent - ACCA Hub - NIC (09:39)
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StartQuestion Practice - NIC - (1:01:04) - Recent Live Session
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StartQuiz - National Insurance Contributions
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Chapter 13 - Computing Chargeable Gains
13 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Chargeable Person, Disposal, Asset and Basic Computation (20:57)
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Start2. Capital Gains Tax Payable by Individuals (26:54)
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Start3. Planning and Capital Losses (19:18)
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Start4. Part Disposal (5:42)
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Start5. Transfer Between Spouses (4:48)
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Start6. Compensation of Insurance, Damage of Asset (6:57)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start9. Capital Gains tax - Question Practice - BPP (18:06)
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Start10. Chargeable Gain Tax - Practice Questions (11:40)
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Start11. Capital Gains Tax - Question Practice (27:12)
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StartQuiz - Computing Chargeable Gains
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Chapter 14 - Chattels and Private Residences
12 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Chattels and 6,000 Rule (15:09)
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Start2. Capital Allowances on Chattels and Wasting Assets (5:40)
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Start3. Private Residences Exemption (26:44)
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Start3.1. PPR Exemption example - CGT (19:43)
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Start4. PPR - Business Use and Letting Relief (11:57)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start6. Capital Gains tax - Question Practice - BPP (22:24)
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Start7. Jorge - Copy Right - Exempt assets - CGT (12:27)
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Start8. Winston - Sale of Business and Part disposal - CGT (24:46)
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StartQuiz - Chattels and Private Residences
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Chapter 15 - Business Relief
10 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Business Asset Disposal Relief (23:03)
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Start2. Investor-s Relief (7:11)
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Start3. Gift Holdover Relief (13:50)
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Start4. Gift of Qualifying Shares (06:39)
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Start5. Roll Over Relief - Replacement of Business Asset (11:45)
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Start6. Depreciating Asset (10:07)
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StartComplete Study Notes
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StartQuiz - Business Relief
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Start7. Capital Gains tax - Question Practice - BPP (28:17)
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Chapter 16 - Shares and Securities
9 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Valuing Quoted Shares (6:17)
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Start2. Matching Rules for Individuals (24:39)
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Start3. Bonus and Right Issue of Shares (8:55)
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Start4. Reorganisation and Takeovers (17:56)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start5. OTQ - CGT Individuals (28:21)
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StartQuiz - Shares and Securities
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Chapter 17 - Self Assessment and Payment of Tax by Individuals
8 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Self Assessment (23:10)
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Start2. Payment on Account and Balancing Payment (14:21)
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Start3. Penalties and Interest (17:03)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start4. Questions Session Live Session (19:29)
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StartQuiz - Self Assessment and Payment of Tax by Individuals
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Chapter 18 - Inheritance Tax
15 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Overview and Transfer of Value (11:09)
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Start2. Life Time Transfer and Exemptions (12:57)
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Start3. Tax on Life Time Transfers (30:35)
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Start4. Death tax on Life Time Transfers (17:08)
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Start5. Death tax on Death Estate (16:57)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start6. IHT - Question Practice (23:17)
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Start7. IHT - Question Practice (33:16)
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Start8. IHT - Question Practice (15:01)
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Start9. IHT Question Practice (13:36)
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Start10. IHT Question Practice (20:58)
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Start11. IHT Question Practice (25:06)
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StartQuiz - Inheritance Tax
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Chapter 19 - Corporation Tax
9 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Accounting Periods (11:31)
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Start2. Taxable Total Profits (10:50)
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Start3. Applying Corporation Tax Rates for FY 23 (16:52)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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StartQuiz - Corporation Tax
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StartQuestion Practice - Associated Companies - Application of Rates and Upper and Lower Profit (40:22)
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StartQuestion Practice - Loan Relationship Income (9:24)
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Chapter 20 - Chargeable Gains For Companies
7 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Introduction and Indexation Allowance (12:44)
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Start2. Shares and Rollover Relief (24:54)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start3. Questions Session Live Session (19:41)
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StartQuiz - Chargeable Gain For Companies
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Chapter 21 - Losses
9 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Loss Relief Against Current Period and Previous Period (14:05)
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Start2. Terminal Loss, Carrying Forward, Capital Losses and Property Losses (12:36)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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StartQuestion Practice - Loss Relief - Effective Rate of Corporation Tax 26.5 (17:51)
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Start3. Questions Session Live Session (08:58)
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Start4. Corporation tax Losses - Question Practice (4:58)
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StartQuiz - Losses
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Chapter 23 - Self Assessment and Payment of Tax By Companies
6 Lessons -
Chapter 24 - Introduction to VAT
16 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Scope of VAT, Input an Output VAT and types of Supplies (16:38)
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Start2. VAT Registration - (31:30)
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Start3. Tranfer of Business as a Going Concern (03:05)
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Start4. Admistration of VAT (02:20)
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Start5. VAT Period and Making Tax Digital (MTD) (03:34)
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Start6. Substantial Traders for VAT and Payment on Account (08:28)
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Start7. Tax Point (06:19)
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Start8. Relief for Impairment Loss (Bad debts) (06:49)
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Start9. Recovery of Input VAT on capital items and employee fuel benefit (13:08)
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Start10. Complete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS_copy
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Start11. VAT - Practice Questions (19:04)
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Start12. VAT - Practice Questions (25:49)
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Start13. VAT - Practice Questions (34:12)
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StartQuiz - Introduction to VAT
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Recordings of Live Sessions For March 2025
20 Lessons-
StartOrientation Session for TX Exam and Paper Pattern(25:02)
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StartDay 1 - 1.1 - Taxable Benefits - Question Practice (24:40)
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StartDay 1 - 1.2 - Taxable Benefits - Question Practice (38:15)
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StartDay 2 - 1.1 - Assessible Profits and Adjusted Trading Profits - Question Practice (21:28)
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StartDay 2 - 1.2 - Assessible Profits and Adjusted Trading Profits - Question Practice (25:39)
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StartDay 2 - 1.3 - Partnership - Question Practice (20:08)
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StartDay 3 - 1.1 - Basic Idea of Capital allowances (04:52)
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StartDay 3 - 1.2 - Capital Allowances (28:04)
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StartDay 3 - 1.3 - Capital Allowances (21:13)
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StartDay 4 - 1.1 - Trading Losses (33:52)
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StartDay 4 - 1.2 - NIC (09:39)
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StartDay 4 - 1.3 - Property (23:42)
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StartDay 5 - 1.1 - Administration of Individuals (21:12)
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StartDay 5 - 1.2 - Administration of Individuals (24:57)
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StartDay 5 - 1.3 - Administration of Individuals (07:07)
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StartDay 6 - 1.1 - CGT (18:38)
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StartDay 6 - 1.2 - CGT (34:49)
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StartDay 6 - 1.3 - CGT (16:00)
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StartDay 7 - 1.1 - Corp tax (23:06)
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StartDay 7 - 1.2 - Corp tax (28:27)
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