[simon]

are we use the NA value of 2012 to cal the goodwill, nci right?
the increase in fv of 310 to 280 is cr to cpl??

[simon]

May i know how much the below tips came out in the exam??

P6
* Business property relief.
* Use of second spouse nil rate band.
* Related property.
* Groups of companies, trading and capital losses.
* Double tax relief for companies.
* De-grouping charges.
* Incorporation relief.
* Furnished holiday lets.
* VAT partial exemption.
* Appeals and the four track tribunal system.
* Benefits in kind or extra salary, income tax and national insurance implications.

[simon]

May i know that how much the below area hits in the paper?
P4
* International investment appraisal techniques focusing on risk management tools such as value at risk.
* Impact on WACC following hedging of interest rate risk.
* Company valuation based scenario, possible MBO finance to structure.
* Adjusted present value with link to real options and Black Scholes option pricing model.

[Author]

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