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ACCA TX (F6) - Tax (UK)
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Computing taxable income (7:07)
Accommodation benefit (18:16)
Chattels and 6,000 Rule (15:09)
Capital Allowances on Chattels and Wasting Assets (5:40)
Investor-s Relief (7:11)
TX - Webinar for June 2025 Sessopm
Instructions to Follow Before Starting Your Course
About Customized Study Planner (13:47)
TX Standard Study Plan for June 2025 attempt
Create Your Customized Study Plan
Download The Mobile App For The Study Planner
TX Resources
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
Introduction to the Syllabus and the Paper Pattern (25:02)
1. The UK tax system (13:12)
2. Finance Act 2024 (2:12)
3. Sources of Revenue Law (10:37)
4 Tax avoidance and Tax Evasion (6:53)
Complete Study Notes
Quiz - UK Tax Systems
Assignment 1 - The UK Tax System
Assignment 1 Answers
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Residence Test (21:31)
2. Calculating Taxable Income (5:47)
3. Classification of Incomes (06:49)
3.1. ISA and Qualifying Interest (05:42)
4. Personal Allowance (31:20)
5. Computing Income Tax Liability - (11:17)
5.1. Pension and Gift Aid donation (23:28)
5.2. Saving Income Nil Rate (20:01)
5.3. Saving Income Nil Rate (19:41)
5.4. Dividend Nil Rate Band (08:40)
6. Calculating Additional Tax Due - Example worked in excel (11:55)
7. Accrued Income Scheme (12:05)
8. Child Benefit (16:33)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
9. Additional Rate Taxpayer (20:27)
10. Transferring Personal Allowance (24:50)
11. Additional rate and Child Benefit (19:52)
Quiz - Computing Taxable Income and Tax Liability
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Employed and Self-Employed (8:02)
2. Employment income Basis of Assessment (11:42)
3. Allowable deductions in Employment income (19:06)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
4. Question Practice (16:07)
Quiz - Employment Income
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Taxable Benefits - Exam Importance (09:07)
2. Introduction to Taxable benefit & Vouchers (4:19)
3. Accommodation benefit (18:16)
3.1 Example Expensive House benefit (08:37)
3.2. Example Job Related Accommodation (10:06)
4. Cars benefit (23:49)
4.1 Cars Example (19:21)
4.2 Cars Examples (17:21)
5. Van and Pool Cars benefit (3:27)
6. Cheap or Interest free loans benefit (7:17)
7. Other Assets and Exempt benefits (3:25)
8. PAYE System (13:10)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
ACCA Hub - 1.1 - Taxable Benefits - Question Practice (24:40)
ACCA Hub - 1.2 - Taxable Benefits - Question Practice (38:15)
9. Question Practice (38:31)
10. Question Practice (18:33)
Quiz - Taxable and Exempt Benefits
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
Overview and Exam Importance of Pensions (07:27)
1. Types of Pensions (8:41)
2. Methods of relief (10:40)
3. Annual Allowance (12:27)
4. Annual Allowance - Example (07:50)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
5. Personal Contribution and Annual Allowance (12:22)
6. Pension Contribution (17:31)
7. Pension Contribution (28:22)
Quiz - Pensions
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Calculation of property business profit - cash and accrual basis (16:59)
2. Finance cost and other deductible expenses (8:59)
3. Furnished Holiday Lettings (7:16)
4. Rent a room relief (4:39)
5. Premiums on leases (4:30)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
6. Question Practice (21:32)
7. Question Practice (08:37)
8. Question Practice (22:34)
9. Question Practice (23:42)
Quiz - Property income
Assignment 2 - Property Business Income
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Badges of trade (12:53)
2. Adjustment of Profit (22:22)
2.1. Adjustment of Profit - Lease charge adjustment for high emission car (05:27)
3. Examples adjustment of profit (18:35)
4.1. Cash and Accrual Basis (06:17)
4.2. Income and Expenses in Cash Basis (07:59)
4.3. Basis of Assessmet in Cash basis and Pre Trading Expenses (02:57)
4.4. Cash vs Accrual basis for self employed (16:56)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. Question Practice (27:40) - Recent in Live Session
2. Trading Income - Question Practice (20:51)
3. Assessible Profits and Adjusted Trading Profits - Question Practice (25:39)
Quiz - Computing trading income
Chapter 1 to 7
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
Introduction to Capital Allowances
1. Main Pool and Annual Investment Allowance (22:48)
2. Small pool, Special Rate Pool and the Annual Investment Allowance (04:55)
3 Balancing adjustment, VAT, cars, and private use of assets (10:46)
3.1. Capital Allowances - Example (21:11)
4. Short Life Assets (7:00)
5. Cessation of Trade (6:04)
6. Structure and Building Allowances (8:05)
6.1. Example - SBA (09:41)
Quiz - Capital Allowances
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
6. Question Practice (21:41) - Recent in Live Session
7. Question Part - Live Session Question (10:47)
8. Question Practice (28:04)
9. Question Practice (21:13)
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
The simplified basis of assessment (7:40)
Basis of assessment (10:41)
Transition Profits (12:59)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. Assessible Profits and Adjusted Trading Profits - Question Practice (21:28)
Quiz - Assessable Trading Income
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
Introduction to Trading Losses
1. Loss Relief Against Current Period and Previous 12 months (14:10)
2 Carrying Forward Loss Relief (9:48)
3. Losses in Opening Years (3:20)
4. Terminal Loss Relief (3:35)
5. The Choice between Loss Relief (8:56)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
Recent - ACCA Hub - Trading Losses (33:52)
6. Question Practice (49:04)
Trading Loss question - Michael and Sean - Kaplan (28:46)
Quiz - Trading Losses
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Computing Partnership Profits (10:39)
2. Allocating Profits between Partners (5:39)
2.1. Example (04:57)
3. Tax Position of Individual Partners (12:46)
4. Loss Relief for Partners (9:36)
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
5. Question Practice (19:51)
6. Partnership Trading Losses - Question Practice (37:29)
7. Partnership Trading Losses - Question Practice (22:05)
6. Question Practice (20:08)
Complete Study Notes
Quiz - Partnerships and Limited Liability Partnership
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
Introduction to National Insurance Contribution
1. Classes of NIC, Earnings and Exemptions (10:49)
2. Class 1 NIC Rates (02:58)
3. Class 1 NIC Example (04:06)
4. Employment Allowance and Class 1A (06:30)
5. Class 2 NIC Class 4 NIC (11:02)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
6. Question Practice (38:21)
Quiz - National Insurance Contributions
Chapter 8 to 12
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Chargeable Person, Disposal, Asset and Basic Computation (20:57)
2. Annual Exemption and the CGT Rates (17:59)
3. Administration and Planning (10:22)
3.1 Capital Losses (20:00)
4. Part Disposal (5:42)
5. Transfer Between Spouses (4:48)
6. Compensation of Insurance, Damage of Asset (6:57)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
7. Question Resource (26:05)
8. Question Practice (21:09)
9. Question Practice (14:29)
Quiz - Computing Chargeable Gains
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Chattels and 6,000 Rule (15:09)
2. Capital Allowances on Chattels and Wasting Assets (5:40)
3. Private Residences Exemption (26:44)
3.1. PPR Exemption example - CGT (19:43)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
4. PPR - Business Use and Letting Relief (11:57)
5.1. - Question Practice (15:46)
5.2. Question Practice (15:15)
6. Capital Gains tax - Question Practice - BPP (22:24)
7. Jorge - Copy Right - Exempt assets - CGT (12:27)
8. Winston - Sale of Business and Part disposal - CGT (24:46)
Quiz - Chattels and Private Residences
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Business Asset Disposal Relief (23:03)
1.1 BADR - Examples (23:26)
2. Investor-s Relief (7:11)
3. Gift Holdover Relief (13:50)
4. Gift of Qualifying Shares (06:39)
5. Roll Over Relief - Replacement of Business Asset (11:45)
6. Depreciating Asset (10:07)
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
Recent Videos - Business Reliefs Capital Gains Tax (28:05)
7. Capital Gains tax - Question Practice - BPP (28:17)
Complete Study Notes
Quiz - Business Relief
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Valuing Quoted Shares (6:17)
2. Matching Rules for Individuals (24:39)
3. Bonus and Right Issue of Shares (8:55)
4. Reorganisation and Takeovers (17:56)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
5. OTQ - CGT Individuals (28:21)
Quiz - Shares and Securities
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Self Assessment (23:10)
2. Payment on Account and Balancing Payment (14:21)
3. Penalties and Interest (17:03)
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
4. Question Practice (21:12)
5. Question Practice (24:57)
6. Question Practice (07:07)
Complete Study Notes
Quiz - Self Assessment and Payment of Tax by Individuals
Chapter 8 - 17
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Overview and Transfer of Value (11:09)
2. Life Time Transfer and Exemptions (12:57)
3. Tax on Life Time Transfers (30:35)
4. Death tax on Life Time Transfers (17:08)
5. Death tax on Death Estate (16:57)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
6. IHT - Question Practice (23:17)
7. IHT - Question Practice (33:16)
8. IHT - Question Practice (15:01)
9. IHT Question Practice (13:36)
10. IHT Question Practice (20:58)
11. IHT Question Practice (25:06)
Quiz - Inheritance Tax
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Accounting Periods (11:31)
2. Taxable Total Profits (10:50)
3. Applying Corporation Tax Rates for FY 23 (16:52)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
Quiz - Corporation Tax
Question Practice - Associated Companies - Application of Rates and Upper and Lower Profit (40:22)
Question Practice - Loan Relationship Income (9:24)
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction and Indexation Allowance (12:44)
2. Shares and Rollover Relief (24:54)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
3. Question Practice - OTQ - Tay Ltd (26:51)
4. Question Practice - OTQ - Luna Ltd (30:50)
Quiz - Chargeable Gain For Companies
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Loss Relief Against Current Period and Previous Period (14:05)
2. Terminal Loss, Carrying Forward, Capital Losses and Property Losses (12:36)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
Recent Live Session - Corporation tax Losses (35:09)
Question Practice - Loss Relief - Effective Rate of Corporation Tax 26.5 (17:51)
3. Questions Session Live Session (08:58)
4. Corporation tax Losses - Question Practice (4:58)
Quiz - Losses
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. 75% Group, Current Year Group Relief, Tax Planning (24:36)
2. Carry Forward Group Relief (7:06)
3. Chargeable Gains Group (3:33)
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
Recent Live Session - Corporation tax Group aspects (19:00)
2. Complete Study Notes
Quiz - Groups
Test 4 – Corporation Tax & CGT
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Self Assessment for Companies, Claims, Compliance, Appeals and Disputes (09:19)
2. Payment of Corporation Tax (18:01)
3. Penalties (08:50)
4. Question Practice (23:06)
5. Question Practice (28:27)
4. Complete Notes
Quiz - Self Assessment and Payment of Tax By Companies
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Scope of VAT, Input an Output VAT and types of Supplies (16:38)
2. VAT Registration - (31:30)
3. Tranfer of Business as a Going Concern (03:05)
4. Admistration of VAT (02:20)
5. VAT Period and Making Tax Digital (MTD) (03:34)
6. Substantial Traders for VAT and Payment on Account (08:28)
7. Tax Point (06:19)
8. Relief for Impairment Loss (Bad debts) (06:49)
9. Recovery of Input VAT on capital items and employee fuel benefit (13:08)
10. Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS_copy
11. VAT - Practice Questions (19:04)
12. VAT - Practice Questions (25:49)
13. VAT - Practice Questions (34:12)
Quiz - Introduction to VAT
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. VAT invoice and Records (09:01)
2. Penalties (26:41)
3. Overseas Aspects of VAT (06:06)
4. VAT Special Schemes (15:40)
TX - Day 10 - 1.1 - VAT (28:58)
TX - Day 10 - 1.2 - VAT (37:32)
5. Complete Study Notes
Quiz - Further VAT Issues
Test 5 - IHT & VAT
F6 Important Technical articles - UK exams
F6 - Day 1 - 1.2 - Section C - Question Practice - Poppy (56:11)
F6 - Day 2 - Section C - George (25:53)
F6 - Day 2 - Section C - Joe (32:36)
F6 - Day 3 - Section C - Simon - Trading Income - CGT (29:20)
F6 - Day 3 - Section C - Sammi - Employment Income - NIC (49:48)
F6 - Day 4 - Section C - Alfred Question - Adjusted Trading Income (39:06)
F6 - Day 4 - Section C - John - Employment Income, Property Income, Annual Allowance (35:21)
F6 - Day 5 - Section C - Wei - Employment Income (33:32)
F6 - Day 5 - Section C - Samson and Delilah - Partnership, Saving Income and Employment Income (31:25)
F6 - Day 6 - 1.1 - Jorge - PPR Exemption - CGT (19:43)
F6 - Day 6 - 1.2 - Jorge - Copy Right - Exempt assets - CGT (12:27)
F6 - Day 6 - 1.3 - Winston - Sale of Business and Part disposal - CGT (24:46)
F6 - Day 7 - IHT - Dembe (26:17)
F6 - Day 7 - IHT - James (39:21)
F6 - Day 8 - 1.1 - Chargeable Gain Tax - Practice Questions
F6 - Day 8 - 1.2 - Chargeable Gain Tax - Practice Questions
F6 - Day 8 - 1.3 - Chargeable Gain Tax - Practice Questions
F6 - Day 8 - Chapter 20- Question Practice - OTQ - Luna Ltd
F6 - Day 8 - Chapter 20- Question Practice - OTQ - Tay Ltd
F6 - Day 9 - 1.1 - Capital Gains tax - Question Practice - BPP (18:06)
F6 - Day 9 - 1.2 - Capital Gains tax - Question Practice - BPP (22:24)
F6 - Day 9 - 1.3 - Capital Gains tax - Question Practice - BPP (28:17)
F6 - Day 10 - OTQ - Self Assessment (19:49)
F6 - Day 10 - OTQ - CGT Companies (26:40)
F6 - Day 10 - OTQ - CGT Individuals (28:21)
Day 1 - 1.1 - Pension and Gift Aid Donation (23:28)
Day 1 - 1.2 - Saving Income Nil Rate (20:01)
Day 1 - 1.3 - Saving Income Nil Rate (19:41)
Day 1 - 1.4 - Dividend Nil Rrate (08:40)
Day 2 - 1.1 - Additional Rate Taxpayer (20:27)
Day 2 - 1.2 - Transferring Personal Allowance (24:50)
Day 2 - 1.3 - Additional rate and Child Benefit (19:52)
Day 2 - 1.4 - Personal Contribution and Annual Allowance (12:22)
Day 3 - 1.1 - Pension Contribution (28:22)
Day 3 - 1.2 - Pension Contribution (17:31)
Day 3 - 1.3 - NIC (38:21)
Day 4 - 1.1 - Capital Gains Computation (21:09)
Day 4 - 1.2 - Capital Gains Computation (14:29)
Day 4 - 1.3 - Business Asset Disposal Relief (23:26)
Day 5 - 1.1 - Cars - Example (19:21)
Day 5 - 1.2 - Cars - Example( 17:21)
Day 5 - 1.3 - Basis of assessment (10:41)
Day 5 - 1.4 - Partnership (04:57)
Day 5 - 1.5 - Transition Profits (12:59)
Day 6 - Property Income - 1.1 (21:32)
Day 6 - Property Income - 1.2 (08:37)
Day 6 - Property Income - 1.3 (22:34)
Day 7 - 1.1 - Cash vs Accrual basis for self employed (16:56)
Day 7 - 1.2 - Capital Allowances (21:11)
Day 7 - 1.3 - SBA (09:41)
Day 8 - 1.1 - CGT (26:05)
Day 8 - 1.2 - CGT (15:46)
Day 8 - 1.3 - CGT (15:15)
Demo Lectures
Computing taxable income (7:07)
Preview
Accommodation benefit (18:16)
Preview
Chattels and 6,000 Rule (15:09)
Preview
Capital Allowances on Chattels and Wasting Assets (5:40)
Preview
Investor-s Relief (7:11)
Preview
TX - Webinar for June 2025 Sessopm
Preview
ACCA TX (F6) Resources
Instructions to Follow Before Starting Your Course
About Customized Study Planner (13:47)
Preview
TX Standard Study Plan for June 2025 attempt
Create Your Customized Study Plan
Download The Mobile App For The Study Planner
TX Resources
Chapter 1 - Introduction to UK Tax System N
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
Introduction to the Syllabus and the Paper Pattern (25:02)
1. The UK tax system (13:12)
2. Finance Act 2024 (2:12)
3. Sources of Revenue Law (10:37)
4 Tax avoidance and Tax Evasion (6:53)
Complete Study Notes
Quiz - UK Tax Systems
Assignment 1
Assignment 1 - The UK Tax System
Assignment 1 Answers
Chapter 2 - Computing Taxable Income and Tax Liability
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Residence Test (21:31)
2. Calculating Taxable Income (5:47)
3. Classification of Incomes (06:49)
3.1. ISA and Qualifying Interest (05:42)
4. Personal Allowance (31:20)
5. Computing Income Tax Liability - (11:17)
5.1. Pension and Gift Aid donation (23:28)
5.2. Saving Income Nil Rate (20:01)
5.3. Saving Income Nil Rate (19:41)
5.4. Dividend Nil Rate Band (08:40)
6. Calculating Additional Tax Due - Example worked in excel (11:55)
7. Accrued Income Scheme (12:05)
8. Child Benefit (16:33)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
9. Additional Rate Taxpayer (20:27)
10. Transferring Personal Allowance (24:50)
11. Additional rate and Child Benefit (19:52)
Quiz - Computing Taxable Income and Tax Liability
Chapter 3 - Employment Income
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Employed and Self-Employed (8:02)
2. Employment income Basis of Assessment (11:42)
3. Allowable deductions in Employment income (19:06)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
4. Question Practice (16:07)
Quiz - Employment Income
Chapter 4 - Taxable Benefits, Reductions and PAYE
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Taxable Benefits - Exam Importance (09:07)
2. Introduction to Taxable benefit & Vouchers (4:19)
3. Accommodation benefit (18:16)
3.1 Example Expensive House benefit (08:37)
3.2. Example Job Related Accommodation (10:06)
4. Cars benefit (23:49)
4.1 Cars Example (19:21)
4.2 Cars Examples (17:21)
5. Van and Pool Cars benefit (3:27)
6. Cheap or Interest free loans benefit (7:17)
7. Other Assets and Exempt benefits (3:25)
8. PAYE System (13:10)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
ACCA Hub - 1.1 - Taxable Benefits - Question Practice (24:40)
ACCA Hub - 1.2 - Taxable Benefits - Question Practice (38:15)
9. Question Practice (38:31)
10. Question Practice (18:33)
Quiz - Taxable and Exempt Benefits
Chapter 5 - Pensions
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
Overview and Exam Importance of Pensions (07:27)
1. Types of Pensions (8:41)
2. Methods of relief (10:40)
3. Annual Allowance (12:27)
4. Annual Allowance - Example (07:50)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
5. Personal Contribution and Annual Allowance (12:22)
6. Pension Contribution (17:31)
7. Pension Contribution (28:22)
Quiz - Pensions
Chapter 6 - Property Income
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Calculation of property business profit - cash and accrual basis (16:59)
2. Finance cost and other deductible expenses (8:59)
3. Furnished Holiday Lettings (7:16)
4. Rent a room relief (4:39)
5. Premiums on leases (4:30)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
6. Question Practice (21:32)
7. Question Practice (08:37)
8. Question Practice (22:34)
9. Question Practice (23:42)
Quiz - Property income
Assignment 2
Assignment 2 - Property Business Income
Chapter 7 - Trading Income
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Badges of trade (12:53)
2. Adjustment of Profit (22:22)
2.1. Adjustment of Profit - Lease charge adjustment for high emission car (05:27)
3. Examples adjustment of profit (18:35)
4.1. Cash and Accrual Basis (06:17)
4.2. Income and Expenses in Cash Basis (07:59)
4.3. Basis of Assessmet in Cash basis and Pre Trading Expenses (02:57)
4.4. Cash vs Accrual basis for self employed (16:56)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. Question Practice (27:40) - Recent in Live Session
2. Trading Income - Question Practice (20:51)
3. Assessible Profits and Adjusted Trading Profits - Question Practice (25:39)
Quiz - Computing trading income
MCQ-Based Assessments – Test 1 - Chapter 1 to 7
Chapter 1 to 7
Chapter 8 - Capital Allowances
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
Introduction to Capital Allowances
1. Main Pool and Annual Investment Allowance (22:48)
2. Small pool, Special Rate Pool and the Annual Investment Allowance (04:55)
3 Balancing adjustment, VAT, cars, and private use of assets (10:46)
3.1. Capital Allowances - Example (21:11)
4. Short Life Assets (7:00)
5. Cessation of Trade (6:04)
6. Structure and Building Allowances (8:05)
6.1. Example - SBA (09:41)
Quiz - Capital Allowances
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
6. Question Practice (21:41) - Recent in Live Session
7. Question Part - Live Session Question (10:47)
8. Question Practice (28:04)
9. Question Practice (21:13)
Chapter 9 - Assessable Trading Income
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
The simplified basis of assessment (7:40)
Basis of assessment (10:41)
Transition Profits (12:59)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
1. Assessible Profits and Adjusted Trading Profits - Question Practice (21:28)
Quiz - Assessable Trading Income
Chapter 10 - Trading Losses
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
Introduction to Trading Losses
1. Loss Relief Against Current Period and Previous 12 months (14:10)
2 Carrying Forward Loss Relief (9:48)
3. Losses in Opening Years (3:20)
4. Terminal Loss Relief (3:35)
5. The Choice between Loss Relief (8:56)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
Recent - ACCA Hub - Trading Losses (33:52)
6. Question Practice (49:04)
Trading Loss question - Michael and Sean - Kaplan (28:46)
Quiz - Trading Losses
Chapter 11 - Partnerships and Limited Liability Partnership
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Computing Partnership Profits (10:39)
2. Allocating Profits between Partners (5:39)
2.1. Example (04:57)
3. Tax Position of Individual Partners (12:46)
4. Loss Relief for Partners (9:36)
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
5. Question Practice (19:51)
6. Partnership Trading Losses - Question Practice (37:29)
7. Partnership Trading Losses - Question Practice (22:05)
6. Question Practice (20:08)
Complete Study Notes
Quiz - Partnerships and Limited Liability Partnership
Chapter 12 - National Insurance Contributions - NIC
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
Introduction to National Insurance Contribution
1. Classes of NIC, Earnings and Exemptions (10:49)
2. Class 1 NIC Rates (02:58)
3. Class 1 NIC Example (04:06)
4. Employment Allowance and Class 1A (06:30)
5. Class 2 NIC Class 4 NIC (11:02)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
6. Question Practice (38:21)
Quiz - National Insurance Contributions
MCQ-Based Assessments – Test 2 - Chapter 8 to 12
Chapter 8 to 12
Chapter 13 - Computing Chargeable Gains
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Chargeable Person, Disposal, Asset and Basic Computation (20:57)
2. Annual Exemption and the CGT Rates (17:59)
3. Administration and Planning (10:22)
3.1 Capital Losses (20:00)
4. Part Disposal (5:42)
5. Transfer Between Spouses (4:48)
6. Compensation of Insurance, Damage of Asset (6:57)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
7. Question Resource (26:05)
8. Question Practice (21:09)
9. Question Practice (14:29)
Quiz - Computing Chargeable Gains
Chapter 14 - Chattels and Private Residences
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Chattels and 6,000 Rule (15:09)
2. Capital Allowances on Chattels and Wasting Assets (5:40)
3. Private Residences Exemption (26:44)
3.1. PPR Exemption example - CGT (19:43)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
4. PPR - Business Use and Letting Relief (11:57)
5.1. - Question Practice (15:46)
5.2. Question Practice (15:15)
6. Capital Gains tax - Question Practice - BPP (22:24)
7. Jorge - Copy Right - Exempt assets - CGT (12:27)
8. Winston - Sale of Business and Part disposal - CGT (24:46)
Quiz - Chattels and Private Residences
Chapter 15 - Business Relief
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Business Asset Disposal Relief (23:03)
1.1 BADR - Examples (23:26)
2. Investor-s Relief (7:11)
3. Gift Holdover Relief (13:50)
4. Gift of Qualifying Shares (06:39)
5. Roll Over Relief - Replacement of Business Asset (11:45)
6. Depreciating Asset (10:07)
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
Recent Videos - Business Reliefs Capital Gains Tax (28:05)
7. Capital Gains tax - Question Practice - BPP (28:17)
Complete Study Notes
Quiz - Business Relief
Chapter 16 - Shares and Securities
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Valuing Quoted Shares (6:17)
2. Matching Rules for Individuals (24:39)
3. Bonus and Right Issue of Shares (8:55)
4. Reorganisation and Takeovers (17:56)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
5. OTQ - CGT Individuals (28:21)
Quiz - Shares and Securities
Chapter 17 - Self Assessment and Payment of Tax by Individuals
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Self Assessment (23:10)
2. Payment on Account and Balancing Payment (14:21)
3. Penalties and Interest (17:03)
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
4. Question Practice (21:12)
5. Question Practice (24:57)
6. Question Practice (07:07)
Complete Study Notes
Quiz - Self Assessment and Payment of Tax by Individuals
MCQ-Based Assessments – Test 3 - Chapter 8 - 17
Chapter 8 - 17
Chapter 18 - Inheritance Tax
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Overview and Transfer of Value (11:09)
2. Life Time Transfer and Exemptions (12:57)
3. Tax on Life Time Transfers (30:35)
4. Death tax on Life Time Transfers (17:08)
5. Death tax on Death Estate (16:57)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
6. IHT - Question Practice (23:17)
7. IHT - Question Practice (33:16)
8. IHT - Question Practice (15:01)
9. IHT Question Practice (13:36)
10. IHT Question Practice (20:58)
11. IHT Question Practice (25:06)
Quiz - Inheritance Tax
Chapter 19 - Corporation Tax
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Accounting Periods (11:31)
2. Taxable Total Profits (10:50)
3. Applying Corporation Tax Rates for FY 23 (16:52)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
Quiz - Corporation Tax
Question Practice - Associated Companies - Application of Rates and Upper and Lower Profit (40:22)
Question Practice - Loan Relationship Income (9:24)
Chapter 20 - Chargeable Gains For Companies
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction and Indexation Allowance (12:44)
2. Shares and Rollover Relief (24:54)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
3. Question Practice - OTQ - Tay Ltd (26:51)
4. Question Practice - OTQ - Luna Ltd (30:50)
Quiz - Chargeable Gain For Companies
Chapter 21 - Losses
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Loss Relief Against Current Period and Previous Period (14:05)
2. Terminal Loss, Carrying Forward, Capital Losses and Property Losses (12:36)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
Recent Live Session - Corporation tax Losses (35:09)
Question Practice - Loss Relief - Effective Rate of Corporation Tax 26.5 (17:51)
3. Questions Session Live Session (08:58)
4. Corporation tax Losses - Question Practice (4:58)
Quiz - Losses
Chapter 22 - Groups
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. 75% Group, Current Year Group Relief, Tax Planning (24:36)
2. Carry Forward Group Relief (7:06)
3. Chargeable Gains Group (3:33)
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
Recent Live Session - Corporation tax Group aspects (19:00)
2. Complete Study Notes
Quiz - Groups
MCQ-Based Assessments – Test 4 – Corporation Tax & CGT
Test 4 – Corporation Tax & CGT
Chapter 23 - Self Assessment and Payment of Tax By Companies
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Self Assessment for Companies, Claims, Compliance, Appeals and Disputes (09:19)
2. Payment of Corporation Tax (18:01)
3. Penalties (08:50)
4. Question Practice (23:06)
5. Question Practice (28:27)
4. Complete Notes
Quiz - Self Assessment and Payment of Tax By Companies
Chapter 24 - Introduction to VAT
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Scope of VAT, Input an Output VAT and types of Supplies (16:38)
2. VAT Registration - (31:30)
3. Tranfer of Business as a Going Concern (03:05)
4. Admistration of VAT (02:20)
5. VAT Period and Making Tax Digital (MTD) (03:34)
6. Substantial Traders for VAT and Payment on Account (08:28)
7. Tax Point (06:19)
8. Relief for Impairment Loss (Bad debts) (06:49)
9. Recovery of Input VAT on capital items and employee fuel benefit (13:08)
10. Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS_copy
11. VAT - Practice Questions (19:04)
12. VAT - Practice Questions (25:49)
13. VAT - Practice Questions (34:12)
Quiz - Introduction to VAT
Chapter 25 - Further VAT Issues
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. VAT invoice and Records (09:01)
2. Penalties (26:41)
3. Overseas Aspects of VAT (06:06)
4. VAT Special Schemes (15:40)
TX - Day 10 - 1.1 - VAT (28:58)
TX - Day 10 - 1.2 - VAT (37:32)
5. Complete Study Notes
Quiz - Further VAT Issues
MCQ-Based Assessments – Test 5 - IHT & VAT
Test 5 - IHT & VAT
Technical Articles
F6 Important Technical articles - UK exams
Section C Questions for Revision
F6 - Day 1 - 1.2 - Section C - Question Practice - Poppy (56:11)
F6 - Day 2 - Section C - George (25:53)
F6 - Day 2 - Section C - Joe (32:36)
F6 - Day 3 - Section C - Simon - Trading Income - CGT (29:20)
F6 - Day 3 - Section C - Sammi - Employment Income - NIC (49:48)
F6 - Day 4 - Section C - Alfred Question - Adjusted Trading Income (39:06)
F6 - Day 4 - Section C - John - Employment Income, Property Income, Annual Allowance (35:21)
F6 - Day 5 - Section C - Wei - Employment Income (33:32)
F6 - Day 5 - Section C - Samson and Delilah - Partnership, Saving Income and Employment Income (31:25)
F6 - Day 6 - 1.1 - Jorge - PPR Exemption - CGT (19:43)
F6 - Day 6 - 1.2 - Jorge - Copy Right - Exempt assets - CGT (12:27)
F6 - Day 6 - 1.3 - Winston - Sale of Business and Part disposal - CGT (24:46)
F6 - Day 7 - IHT - Dembe (26:17)
F6 - Day 7 - IHT - James (39:21)
F6 - Day 8 - 1.1 - Chargeable Gain Tax - Practice Questions
F6 - Day 8 - 1.2 - Chargeable Gain Tax - Practice Questions
F6 - Day 8 - 1.3 - Chargeable Gain Tax - Practice Questions
F6 - Day 8 - Chapter 20- Question Practice - OTQ - Luna Ltd
F6 - Day 8 - Chapter 20- Question Practice - OTQ - Tay Ltd
F6 - Day 9 - 1.1 - Capital Gains tax - Question Practice - BPP (18:06)
F6 - Day 9 - 1.2 - Capital Gains tax - Question Practice - BPP (22:24)
F6 - Day 9 - 1.3 - Capital Gains tax - Question Practice - BPP (28:17)
F6 - Day 10 - OTQ - Self Assessment (19:49)
F6 - Day 10 - OTQ - CGT Companies (26:40)
F6 - Day 10 - OTQ - CGT Individuals (28:21)
Recordings of Live Sessions For June 2025
Day 1 - 1.1 - Pension and Gift Aid Donation (23:28)
Day 1 - 1.2 - Saving Income Nil Rate (20:01)
Day 1 - 1.3 - Saving Income Nil Rate (19:41)
Day 1 - 1.4 - Dividend Nil Rrate (08:40)
Day 2 - 1.1 - Additional Rate Taxpayer (20:27)
Day 2 - 1.2 - Transferring Personal Allowance (24:50)
Day 2 - 1.3 - Additional rate and Child Benefit (19:52)
Day 2 - 1.4 - Personal Contribution and Annual Allowance (12:22)
Day 3 - 1.1 - Pension Contribution (28:22)
Day 3 - 1.2 - Pension Contribution (17:31)
Day 3 - 1.3 - NIC (38:21)
Day 4 - 1.1 - Capital Gains Computation (21:09)
Day 4 - 1.2 - Capital Gains Computation (14:29)
Day 4 - 1.3 - Business Asset Disposal Relief (23:26)
Day 5 - 1.1 - Cars - Example (19:21)
Day 5 - 1.2 - Cars - Example( 17:21)
Day 5 - 1.3 - Basis of assessment (10:41)
Day 5 - 1.4 - Partnership (04:57)
Day 5 - 1.5 - Transition Profits (12:59)
Day 6 - Property Income - 1.1 (21:32)
Day 6 - Property Income - 1.2 (08:37)
Day 6 - Property Income - 1.3 (22:34)
Day 7 - 1.1 - Cash vs Accrual basis for self employed (16:56)
Day 7 - 1.2 - Capital Allowances (21:11)
Day 7 - 1.3 - SBA (09:41)
Day 8 - 1.1 - CGT (26:05)
Day 8 - 1.2 - CGT (15:46)
Day 8 - 1.3 - CGT (15:15)
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