Advertise on podcast: Neil Da Costa's Tax Exam Podcast

Description

Neil Da Costa is the renowned UK Tax Kaplan lecturer who lectures on a wide range of finance qualifications such as ACCA, ACA, CTA, and CIMA. Neil is the author of Advanced Tax Condensed and Taxation Condensed which are innovative memory joggers that summarise the vast tax syllabus In this podcast series, he distills the essential knowledge you need to know on a tax topic in no more than 15 minutes. . Visit neildacosta.co.uk for further information and to access study and exam techniques. Connect with Neil on LinkedIn for regular tax updates, motivation, and productivity tips.

Podcast episodes

Check latest episodes from Neil Da Costa's Tax Exam Podcast podcast

Corporation Tax Overview

2022/05/24

This podcast summarises the essential corp tax knowledge you need to compute the corporation tax for a single company bringing in interest receivable, rental profits and chargeable gains .

Adjustment Of Profits

2022/05/24

One of the fundamental aspects to understand in tax is adjustment of profits . In any of the starting tax papers you will have to adjust accounting profits to give you taxable profits . This episode explains the methodology behind this important area

Domicile For Individuals

2021/12/04

It is crucially important to work out an individual's domicile as UK domiciled individuals are subject to inheritance tax on their worldwide assets while non-UK domiciled individuals only pay IHT on their UK assets. With income tax and CGT, non UK domiciled individuals can make the remittance election.

Tax Free Employment Benefits

2021/11/27

As tax advisors, it is important to advice clients which benefits can be offered to staff that are tax free as these will incentivize staff without attracting a tax liability.

Partial Exemption

2021/11/13

Partial exemption is an area many tax students struggle with. It simply relates to the sales mix of a business that sells both taxable and exempt sales . If the VAT relating to the exempt sales is small then it can be claimed back.

Business Asset Disposal Relief (BADR)

2021/11/06

BAD relief is the new entrepreneur's relief and is a very popular area in all tax exams. It is available on business assets owned for 2 years

Enterprise Investment Scheme

2021/09/21

The EIS provides lucrative tax benefits to wealthy investors or business angels who are prepared to invest in small unquoted trading companies . These investors can reduce both their income tax and capital gains tax liabilities substantially . In this podcast , Neil explains the conditions that should be satisfied as well as the amazing tax benefits available.

VAT Registration & Deregistration

2021/09/21

When a business starts trading , an important area to consider is when the business should register for VAT. In this podcast Neil explains the difference between voluntary and compulsory VAT registration and the various advantages and disadvantages . In addition, we also consider the implications of VAT deregistration.

Termination Payments

2021/09/19

HMRC have an exemption of £30,000 available for termination payments while certain payments may be either fully exempt and fully taxable. In this episode, Neil explains the key criteria you should use in deciding the correct tax treatment of termination payments

Degrouping Charge

2021/09/18

The degrouping charge is a technical topic and and arises after a nil gain/ nil loss transfer within a 75% CGT group. In this podcast , Neil explains how to compute the DGC and when it arises . The other associated area with this is the substantial shareholding exemption and if the SSE conditions are satisfied , the DGC becomes tax free.

Principal Private Residence and Letting Relief

2021/09/14

In this podcast , I have explained how the principal private residence exemption works and the associated letting relief. This is a very popular area for the exam and one of the main tax breaks available in the UK.

Group Relief

2021/09/11

This podcast covers group relief, a popular tax exam topic. Companies can give losses to other group companies but in order to effectively surrender the loss , you initially have to understand the difference between loss groups and related companies . This is an Advanced Tax topic and covers some technical detail.