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I agree it was weird and hard. Very odd that the bulk of marks in section A was to do with inheritance tax. Also to explain about partial exemption for 7 marks but not referring to de minimis was quite challenging.
BADR or RoR did not feature at all. Trading loss came up a couple of times but these did not seem too difficult as it only concerned 2 companies within the group.
I wasn’t happy about the maximum pension contribution question being worth 6 marks, as I haven’t come across this question in Kaplan exam kit.
Overall I was unhappy at how the exam went, but I just went on chat gpt and retyped the questions to the best of my memory, to compare it with the answers I got, and I don’t think I did as bad as I had thought, so this has slightly uplifted my mood and hopes about passing this exam?.
