Question 3 Capital Allowances 15 Aug 2016 Here are some reminders from the Chartered Institute of Taxation as part of their "Tax Guide for Students": What capital allowances can I claim? Two issues that they don't mention in…
Question 1 Child Benefit and HICBC 14 Aug 2016 There will be 8 marks (or thereabouts) available in Question 1 for calculations involving child benefit and the High Income Child Benefit Charge. Here is a quick reminder from ICAEW…
Question 1… Tax planning – capital gains tax 12 Aug 2016 Websites are not always the most reliable places for tax advice, but this the suggestions given here by Danny Cox of Hargreaves Lansdown are well worth considering when you are…
Question 5 Inheritance tax reliefs 11 Aug 2016 A common cause of lost marks in IHT questions is failing to identify the reliefs available and to deduct the appropriate amount in the calculations. Here is a short article…
Question 4… Groups of Companies 9 Aug 2016 In the 'Groups' question you will be asked to calculate interest payable (or receivable) by a company where corporation tax has been under (or over) paid Haines Watts have published…
Question 2 VAT and Brexit 8 Aug 2016 One of the most significant developments since the May examination was the result of the Brexit referendum. Whatever the UK does in response to this, there will be implications for…
Question 6 ISAs and Pensions 14 May 2016 You will find a summary of the ISA rules on pages 57-8 of your Tax Tables. These don't include details of the new Lifetime ISA (LISA) announced in the recent…
Question 3… Property companies – trading or investment? 10 May 201614 May 2016 Here are a couple of articles regarding property businesses. For the computational elements of these questions you will be told clearly whether a company is trading in properties or is…
Question 3 Capital Allowances 10 May 2016 Claritax Books have published a series of 5 minute videos about capital allowances. Collectively they cover much more detail than you will require for this exam, so there is no…
Question 5 CGT and IHT 2 May 2016 Here’s a video published by ACCA and presented by Steve Singleton one of the tutors from Kaplan Financial: Capital Taxes – CGT & IHT The lecture is designed to help…