[Stephvanderw]

I felt like that was a fairly easy exam and managed my time too well which has me worried. I am under no impression I passed.

This is what I can remember

Q1: Individual Tax
– CGT on sale of a rental property
– Sale of unincorporated business to Ltd
– Incorporation relief on sale
– Record management for company and individual

Q2: IHT
– IHT and CGT implications of several gifts
– Whether BPR is available for one of the gifts

Q3: Corporations
– After tax earning reduction after sale of shares
– Implications of PEs
– Whether it would be beneficial for the company to create a PE or a subsidiary

[Stephvanderw]

Passed second attempt with 65%. Failed in December 2022 with 49% so was very scared for this one! My issue in December was I focused on the written answer portion too much and not enough on the calculation portion. Managed to fix my mistakes through countless practice questions!

[Stephvanderw]

Failed with 49%. Honestly I’m surprised I did that well considering how hard the exam was.

[Author]

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