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it;s the upper limit. for group, you divide the numbers of associated companies for UL and LL

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deed of variation is 2 yrs
gift relief is 4 yrs after end of tax year

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I didn’t think it was an easy paper. you can see question one require a lot of time to understand what is going on with the disposal + acquisition of the sub

Q2 financial statement intrepretion took a lot of time, require a lot of thoughts on the financing cost

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67.. happy enough

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69 , only 2 more exams to do!!!

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I do not think you need to use 6Is, the question was simply asking you to come up with some ideas. I think online payment, recommendation quotes etc should be fine…

2B is about scenario planning

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Tutor, do you have an example of a question where they ask the Mintzberg model specifically? I sometime think you can have different type of structure in a same firm. esp if the company is global.

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Hi- i am doing P3 in June too.

from reading some of the past questions, think the porter model are examined very often, cultural web, BCG and Ashridge, and Mintzberg as well.

hope your revision is going well

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Happy 68

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Omg , got 50 v lucky 🙂

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think is fair, can’t remember much in adminstration

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72% thanks open tuition

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F7 – 66

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Eloy- do you have a Nomonic for Audit risk? I always struggle when being ask what are the audit risk in the case studies

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I got negative goodwill , but really have no idea why would be the case!! know for sure it is wrong tho !!
Q4 was a surprise to me, especially part b where you have to allocate the impairment loss..

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I have got 64%!!!.. thanks open tuition

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The advisory part of the paper are not easy to do… a lot of work but carry a few marks. End up doing question 4 last because it takes ages to read through
Generally not too bad tho

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