| Disc 1 |
|
| Introduction |
|
Module 1 (12 minutes)
J01 and Exam technique |
Structure of the
Diploma exam | Exam preparation | 6 golden rules
to remember in the exam |
Module 2 (8 Minutes)
AF1 and the Advanced Diploma |
Structure of the
Advanced Diploma exam | J01 and J02 | tips on how
to approach Advanced Diploma exams |
Module 3 (34 minutes)
Income Tax |
Definitions e.g.
STI, tax liability, tax payable | structuring income
tax calculations | holiday lettings | rent a room
relief | child tax credit | working tax credit |
national insurance contributions | self assessment
and payment dates |
| Disc 2 |
|
Module 4 (27 minutes)
Capital Gains Tax |
Rules on disposals | chattels
and wasting assets | connected persons | indexation
and taper relief | CGT calculations | partial
disposals | holdover relief |
Module 5 (31 minutes)
Inheritance tax |
Domicile and deemed domicile | exempt
transfers | chargeable lifetime transfers | IHT
calculations | gifts with reservations | POAT |
agricultural property relief | business property
relief | quick succession relief |
| Disc
3 |
|
Module 6 (30 minutes)
Investments |
Letting residential property | UK
qualifying life assurance | offshore distributor
and non distributor investments | gifts and PIBs
| Child Trust Funds | ISAs | futures and options
| EIS | VCTs |
Module 7 (18 minutes)
Residence and domicile |
Definitions: resident,
ordinarily resident, domicile, deemed domicile |
habitual and substantial test | examples | double
taxation |
Module 8 (11 minutes)
Crammer Module
|
The summaries from the
previous modules |
