Search results for "AF1"
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Brand Bitesize: Taxation of Dividends
In this Brand Bitesize video, we show you how dividend income is taxed. This could be useful for anyone, sitting the R02, R03, R06, J02, AF1, AF4, or AF5 exams, who might need a quick refresher on the basics of dividend taxation. -
Learning About Corporation Tax
Whereas individuals pay income tax and capital gains tax on their income and gains respectively, UK resident limited companies and other organisations such as clubs, societies, and associations pay just corporation tax, on both. This article discusses corporation tax and is useful reading for those preparing for the CII R03 or AF1 exams. -
My R06 Experience – Part 1
Members of the Brand Financial Training Team regularly sit some of the CII exams to ensure we keep in touch with how they are evolving and to understand the pressures faced by candidates. In this, the first of two articles, I share my thoughts on the remote invigilation process and in next week’s article I will give my feedback on the CII R06 exam itself. -
Key Amendments Announced in the Autumn Statement 2022
In this article, we pull out the key amends announced in the Autumn Statement that you’ll need to be aware of in terms of your CII exams. This article is particularly relevant to R01, R03, AF1, R02, AF4, CF6 and R07. -
Value Added Tax Explained
Value added tax, generally known as VAT, is levied on the majority of goods and services supplied by UK VAT-registered businesses and when goods are imported into the UK. This article is particularly relevant to the CII R03 and AF1 exams. -
Inheritance Tax and Exempt Transfers
For inheritance tax (IHT) purposes, gifts fall into one of three categories: exempt transfers, potentially exempt transfers (PETs), and chargeable lifetime transfers (CLTs). In this article, we focus on the first category – exempt transfers. This article is particularly relevant to the CII R03 and AF1 exams but may also be useful for those studying R01, R05, R06, and AF5. -
How CII Exams are Tested
Candidates planning out their exams for the CII qualifications are faced with a bewildering choice. There are many different levels of exams, worth different amounts of credits, which are being tested in different ways. This article looks at the Diploma and the Advanced Diploma units and how they are tested.