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annmarie14

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Active 5 years ago
  • Topics: 2
  • Replies: 12
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Viewing 12 posts - 1 through 12 (of 12 total)
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  • March 4, 2020 at 8:32 am #564078
    mysteryannmarie14
    Member
    • Topics: 2
    • Replies: 12
    • ☆

    Thank you, I feel like it may be close and was unable to answer a big chunk of the paper due to it.

    Do you know what additional support can be requested for chronic illnesses? I was unsure on what could be accommodated. I am one to just get on with things but I did notice a difference in my performance compared to before I got a chronic illness.

    For me it is remembering a huge amount of rules/conditions and time management of the exam due to fatigue/brain fog.

    Thanks

    March 3, 2020 at 5:22 pm #563945
    mysteryannmarie14
    Member
    • Topics: 2
    • Replies: 12
    • ☆

    I remember that being the case too. I’m sure the 3 companies it owned were all UK resident too.

    March 3, 2020 at 5:04 pm #563939
    mysteryannmarie14
    Member
    • Topics: 2
    • Replies: 12
    • ☆

    Pak – I went with consortium as the question was on losses and as it was only 60% owned it didn’t form part of a 75% loss or gains group so then only other group I know that can relieve losses to each other is a consortium.

    I only learnt the CFC rules as to what one was and the CFC charge calculation and exemptions. I didn’t read anything about losses of a CFC company.

    March 3, 2020 at 3:51 pm #563898
    mysteryannmarie14
    Member
    • Topics: 2
    • Replies: 12
    • ☆

    The paper wasn’t too bad, least I understood the majority of questions compared to previous papers. Problem for me was time management as I missed a bit chunk out of at least 20%. I got stumped on calculations but should pick up a lot of marks for explanations. I think it will be close.

    Question 2 was my strongest – it was R&D relief, tax treatment of intangible asset, TTP calc, relief of the loss and how much could be given to Porth, Overseas purchase of services and then election to exempt overseas profits and advantages and disadvantages.

    Can anyone remember Q4, part a. I know it was FHL and pensions.

    April 18, 2016 at 12:34 am #310690
    mysteryannmarie14
    Member
    • Topics: 2
    • Replies: 12
    • ☆

    Passed with 50. Am over the moon, one more paper until I’m qualified.

    March 7, 2016 at 6:32 pm #304174
    mysteryannmarie14
    Member
    • Topics: 2
    • Replies: 12
    • ☆

    With regards to the deferred tax asset I wrote that due to a change in business strategy, I.e rather than buying properties they were now going to construct them, the utilised tax losses should not be offset against future profits per the jurisdiction.

    March 7, 2016 at 6:25 pm #304170
    mysteryannmarie14
    Member
    • Topics: 2
    • Replies: 12
    • ☆

    Very quiet in my exam.

    March 7, 2016 at 6:24 pm #304169
    mysteryannmarie14
    Member
    • Topics: 2
    • Replies: 12
    • ☆

    Not a bad exam although agree with others it was time pressured, I answered about 90%.

    Q1
    Business risks were more difficult to pick out this time round, I wrote about importing issues, new brand name, expansion of business/GC, duplicated payroll records could be a risk of fraud.

    Q2
    Found this a lot harder and ran out of time, didn’t do part b.

    Q3
    Risk of Fraud in auditing revenue – wrote about responsibilities and risk assessment.

    Cash transfer – wrote about money laundering

    Provision – it should be recognised

    Q4

    A nice question on ethics, followed identifying the threat, its significance and any safeguards so hoping to score well.

    October 5, 2015 at 2:13 pm #275028
    mysteryannmarie14
    Member
    • Topics: 2
    • Replies: 12
    • ☆

    I’d be interested too 🙂

    June 5, 2015 at 5:43 pm #253898
    mysteryannmarie14
    Member
    • Topics: 2
    • Replies: 12
    • ☆

    Yes q1 i did sufficient ties test and said Jodie wasn’t resident.

    There were some easy marks re the tax advisors, SDLT and de minimum tests if you’d learnt them.

    June 5, 2015 at 5:27 pm #253859
    mysteryannmarie14
    Member
    • Topics: 2
    • Replies: 12
    • ☆

    Thought the paper was ok, although didn’t have much exam practice to compare to previous papers. Just made sure I learnt the vast majority of topics so I could answer most parts. Can’t remember doing a Q on IHT though which I’m surprised at.

    Hutchy1978 – was it referring to the annual adjustment. That’s what I wrote about although it took a while to come up with that due to the wording!

    August 10, 2014 at 12:09 pm #189155
    mysteryannmarie14
    Member
    • Topics: 2
    • Replies: 12
    • ☆

    Passed with 50%, wasn’t expecting to pass at all but so relieved I never have to see this paper again and only two more to go 🙂

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Viewing 12 posts - 1 through 12 (of 12 total)

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